Undyed Raccoon Fur
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4303100060 | 39.0% | CN | US | 官方文档 |
| 4301800275 | 17.5% | CN | US | 官方文档 |
| 4303900000 | 35.0% | CN | US | 官方文档 |
| 4301900000 | 10.0% | CN | US | 官方文档 |
| 4302193040 | 36.5% | CN | US | 官方文档 |
| 4302194540 | 37.2% | CN | US | 官方文档 |
| 4103901190 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🦝 Undyed Raccoon Fur (Raccoon Pelts/Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategies
📌 I. Product Definition & Classification: Do You Truly Understand "Undyed Raccoon Fur"?
Raccoon fur is a high-value natural material widely used in luxury fashion (trim, coats), hats, and accessories. In international trade, the classification depends strictly on the processing state (raw vs. processed) and form (skin vs. garment).
Key Distinction Criteria: * Raw Skin (4301.90.00.00): The skin is removed, cleaned, but not tanned or dressed. It is often referred to as "native skin" or "raw pelt." * Dressed/Processed Skin (4302.19...): The skin has been tanned, dyed, or processed for use, even if "undyed" in color, the processing changes its heading. * Finished Product (4303.10...): The fur is sewn into garments, vests, or other finished articles. * Leather Category (4103.90...): If classified under Chapter 41 (Leather) rather than 43 (Fur), usually implies a different tanning process or specific legal interpretation of "native skin."
⚠️ Critical Differentiator:
- Is the skin untanned and undyed? → Likely 4301.90.00.00 (Lowest Tax)
- Is the skin tanned but not dyed? → Likely 4302.19.30.40 or 4302.19.45.40 (Higher Tax)
- Is it a finished garment? → Likely 4303.10.00.60 (Highest Tax)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4301.90.00.00 |
Other native skins, not tanned or dressed (excluding貂皮/mink) | Raw raccoon pelts, unprocessed, ready for tanning | ✅ Raw/Untanned |
4302.19.30.40 |
Skins of other animals, tanned, undyed, unsplit | Tanned but undyed raccoon skins (dressed, not colored) | ✅ Tanned |
4302.19.45.40 |
Skins of other animals, tanned, dyed, unsplit | Tanned and dyed raccoon skins (colored) | ✅ Tanned & Dyed |
4303.10.00.60 |
Articles of fur skins, other (excluding mink) | Finished raccoon fur coats, vests, garments | ✅ Finished Product |
4303.90.00.00 |
Other articles of fur skins, not elsewhere specified | Miscellaneous fur goods (e.g., hats, trim) | ✅ Finished Product |
4301.80.02.75 |
Native skins of other animals, including heads, tails, paws | Specific subset of raw skins (less common for standard pelts) | ✅ Raw/Untanned |
4103.90.11.90 |
Other native skins, not tanned or dressed (Chapter 41) | Alternative classification for raw skins under Leather Chapter | ✅ Raw/Untanned (Alt.) |
🔍 Key Reminder:
- Raw vs. Tanned is the most critical factor. Misdeclaring a tanned skin as "raw" to save tax is a major compliance risk.
- Garments always fall under Chapter 4303, not Chapter 4301/4302.
- Chapter 41 vs. 43: While rare for fur, some raw hides/skins may be classified under Chapter 41 if they meet specific leather definitions. However, 4301 is standard for furbearing animal skins.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4301.90.00.00 —— Other Native Skins, Not Tanned or Dressed (Excluding Mink)
| Item | Details |
|---|---|
| Base Duty | 0% (ad valorem) |
| USITC Surtax | 0% |
| IEEPA Surtax | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4301.90.00.00 |
📌 Explanation:
- This is the most favorable classification for raw, untreated raccoon skins.
- The 0% base duty comes from the HTSUS general schedule for native furskins.
- The 10% IEEPA surtax is the only cost, resulting in a low 10% total.
- Crucial: Must be proven as untanned and undyed. If tanned, this code is invalid.
🎯 2. 4103.90.11.90 —— Other Native Skins, Not Tanned or Dressed (Chapter 41)
| Item | Details |
|---|---|
| Base Duty | 0% |
| USITC Surtax | +7.5% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → USITC:4103.90.11.90 |
📌 Note:
- This code applies if customs authorities classify the raw skin under Chapter 41 (Leather) instead of Chapter 43.
- 7.5% USITC surtax applies here, making it more expensive than4301.90.00.00.
- This is a higher-cost alternative for raw skins.
🎯 3. 4301.80.02.75 —— Native Skins of Other Animals (Including Heads, Tails, Paws)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Surtax | +7.5% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → USITC:4301.80.02.75 |
📌 Note:
- This code is for specific raw skin parts (heads, tails, paws) or less common raw furs.
- 17.5% total tax is higher than the standard raw pelt (4301.90.00.00).
- Use only if the product matches this specific description.
🎯 4. 4302.19.30.40 —— Tanned, Undyed Skins (Other Animals)
| Item | Details |
|---|---|
| Base Duty | 1.5% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 36.5% |
| Tax Calculation | CIF Value × 36.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4302.19.30.40 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This applies to tanned but undyed skins. The tanning process triggers the 25% USITC surtax.
- 36.5% total tax is significantly higher.
- Common for "dressed" furs ready for garment making.
🎯 5. 4302.19.45.40 —— Tanned, Dyed Skins (Other Animals)
| Item | Details |
|---|---|
| Base Duty | 2.2% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 37.2% |
| Tax Calculation | CIF Value × 37.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4302.19.45.40 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This applies to tanned and dyed skins.
- 37.2% total tax is the highest among processed skins.
- Any color dyeing adds to the classification complexity and duty rate.
🎯 6. 4303.10.00.60 —— Articles of Fur Skins, Other (Excluding Mink)
| Item | Details |
|---|---|
| Base Duty | 4.0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4303.10.00.60 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This applies to finished garments (coats, vests).
- 39.0% total tax is extremely high.
- Never declare a garment as raw skin to avoid this.
🎯 7. 4303.90.00.00 —— Other Articles of Fur Skins
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| USITC Surtax | +25% |
| IEEPA Surtax | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4303.90.00.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- This is a catch-all for finished fur goods not elsewhere specified (e.g., hats, collars).
- 35.0% total tax is still very high due to the 25% surtax.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail: Raw vs. Tanned, Dyed vs. Undyed, Dimensions |
| ✅ Photos of Product | ✔️ | Clear images showing texture, color, and edges to prove processing state |
| ✅ Tanning Certificate | ✔️ | If claiming 4301.90.00.00 (raw), provide proof of NO tanning. If tanned, provide tanning details |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Undyed Raccoon Skin, Raw/Tanned, Model XYZ" |
| ✅ Packing List | ✔️ | Weight, quantity, and packaging details |
| ✅ Origin Certificate (CO) | ✔️ | If non-China origin, may qualify for lower rates (but IEEPA may still apply) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Raw is 10%, Tanned is 36%+, Garment is 35%+. Don't Lie!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw, Untanned, Undyed Skins | 4301.90.00.00 (10%) |
Misdeclare as "Garment" → 39% Penalty |
| Tanned, Undyed Skins | 4302.19.30.40 (36.5%) |
Misdeclare as "Raw" → 10% but High Risk of Audit/Fine |
| Finished Raccoon Coat | 4303.10.00.60 (39%) |
Misdeclare as "Skin" → 10% but Smuggling Risk |
| Raw Skin, Misclassified as Leather | 4103.90.11.90 (17.5%) |
Incorrect Chapter, may lead to delays |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| CITES Compliance | ✅ Mandatory: Raccoons are often regulated. Ensure you have CITES Permits if applicable (especially for endangered species or specific regions). |
| Dyed vs. Undyed | 🎨 Critical: If dyed, it MUST be 4302.19.45.40 or 4303. Claiming "undyed" for colored fur is fraud. |
| Mixed Shipments | 📦 If raw skins and garments are in one shipment, declare separately. Do not mix to hide the higher-duty items. |
| Sample vs. Bulk | 📦 Even samples of fur are subject to duties and CITES. Declare accurately. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4301.90.00.00 (Raw) |
10% (Raw) / 36.5%+ (Tanned) | CITES + FDA (if applicable) | High surtax on fur goods |
| 🇨🇳 China | 4301.90.00.00 |
~10-15% (Import Duty) | CITES | Lower surtax than US |
| 🇪🇺 European Union | 4301.90.00.00 |
~10% + VAT | CITES + EU Wildlife Regulations | Strict CITES enforcement |
| 🇬🇧 United Kingdom | 4301.90.00.00 |
~10% + VAT | CITES + UK Wildlife Regulations | Post-Brexit rules apply |
| 🇯🇵 Japan | 4301.90.00.00 |
~15-20% | CITES | Moderate duty |
📌 Conclusion:
- USA has the highest effective duty for processed fur due to the 25% USITC surtax.
- Raw skins are the most tax-efficient entry point (10%), but CITES permits are mandatory.
- Misclassification is the biggest risk. Always have photographic evidence and processing certificates.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring Tanned Skins as Raw Skins to save tax
👉 Consequence: Customs inspection reveals tanning → Back taxes + 25% surtax + fines.
❌ Error 2: Missing CITES Permits for Raccoon Fur
👉 Consequence: Shipment detained or destroyed. Raccoons are CITES-regulated in many contexts.
❌ Error 3: Declaring Finished Coats as Skins
👉 Consequence: Fraud charges, severe penalties, and blacklisting.
❌ Error 4: Ignoring Dyeing Status
👉 Consequence: If dyed, using "Undyed" code leads to 36.5% duty instead of 10%, plus penalties.
✅ Correct Approach:
"Raccoon Fur Skins, Raw, Undyed, Unstrung, CITES Permit #123456, Model ABC"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Savings!
🎯 Remember the Mantra:
🔹 "Raw is 10%, Tanned is 36%+, Garment is 35%. CITES is Key!"
🔹 "HS Code determines duty. CITES determines legality. Declare accurately!"
📌 Pro Tip:
- If importing to the US, always apply for a CITES Pre-Consultation if unsure about species status.
- Consider processing the skins overseas before importing to the US if the final product is tanned, to avoid the high US tanned-skin duties (though IEEPA may still apply).
- Get a Pre-Ruling from US Customs (CBP) if the processing state is ambiguous.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Verify CITES status
🚀 Ensure your raccoon fur, compliant, efficient, and cost-effective!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every dollar of duty is worth calculating precisely!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
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从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
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