处理中...

Thinking...

AI is analyzing your product

60s

Undyed Raccoon Skins with Tail

CN → US
HS编码 关税税率 原产国 目的国 文档
4103901190 17.5% CN US 官方文档
4103902000 20.8% CN US 官方文档
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

商品图片

AI分析

🦝 Undyed Raccoon Skins with Tail (Raw & Fur Products)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Raccoon Skins"?

Undyed Raccoon Skins with Tail are a niche but high-value commodity in the fur and leather trade. In international trade, the classification depends strictly on the state of processing and the specific characteristics (such as the presence of the tail and claws).

There are two main categories: * Raw Skins (Chaps): Skins that have been salted or preserved but not tanned. They are often classified under Chapter 41 (Leather) if they meet specific criteria, or Chapter 43 (Fur) if they are considered "fur skins." * Tanned/Fur Products: Skins that have undergone tanning or dressing processes. These are strictly classified under Chapter 43.

⚠️ Key Distinction Point:
- If the skin is raw (untanned), it may fall under Chapter 41 (4103.90.11.90 / 4103.90.20.00) OR Chapter 43 (4301.90.00.00) depending on the specific definition of "raw fur skins" vs. "raw leather." - If the skin is tanned or dressed, it MUST fall under Chapter 43 (4303 series). - Presence of Tail: The inclusion of the tail is a critical classifier for specific sub-headings in Chapter 43 (e.g., 4301.80.02.75).


📦 2. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)

Based on the provided data, here are the possible HS Codes and their corresponding tax implications.

HS Code Product Description Applicability / Scenario Tax Rate
4103.90.11.90 Raw Raccoon Skins with Tail & Claws: Classified as "Other raw hides and skins" (non-deer, non-sheep). Raw state, no tanning, includes tail/claws. 17.5%
4103.90.20.00 Raw Raccoon Skins (Other): Raw skins, unsoldtered, under "Other" category. Raw state, potentially different grading or size than 11.90. 20.8%
4303.10.00.60 Raccoon Fur Products: Fur skins, non-mink, fits "Other materials" definition. Tanned/Dressed fur skins, non-mink. 39.0%
4301.80.02.75 Raccoon Skins (Specific): Material is raccoon, fully meets "Raccoon fur" requirements. Tanned/Dressed, specific raccoon fur classification. 17.5%
4303.90.00.00 Other Fur Articles: Fur skins, fits "Fur" material requirement, under "Other fur products." General category for other fur products not specifically listed elsewhere. 35.0%
4301.90.00.00 Raccoon Skins (Raw for Fur Merchants): Fur-like material, raw skins for fur traders. Raw skins specifically intended for fur merchants, not general leather. 10.0%

🔍 Key Reminder:
- Raw vs. Tanned: If the skin is raw, it could be 4103 (Leather chapter) or 4301.90 (Fur chapter). The distinction is subtle and depends on how customs interprets "raw fur skins." 4301.90.00.00 is specifically for raw skins used by fur merchants. - Tail & Claws: If the skin has a tail and claws, 4103.90.11.90 and 4301.80.02.75 are strong candidates. - Tanned Skins: Once tanned, the classification moves firmly to 4303 series (e.g., 4303.10.00.60, 4303.90.00.00).


💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: From November 10, 2025 onwards (including subsequent imports)

🎯 1. 4103.90.11.90 —— Raw Raccoon Skins with Tail & Claws (Chapter 41)

Item Content
Basic Tariff 0% (ad valorem)
Section 301 Tariff (Additional) +7.5%
Section 122 Tariff (Additional) +10%
Total Tariff 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 0% + 301: 7.5% + 122: 10%

📌 Explanation:
- This code falls under Chapter 41 (Leather). - The 17.5% total rate is significantly lower than tanned fur products. - Crucial: Must ensure the skins are raw (untanned) and include tail/claws to qualify for this specific sub-heading. Misclassification as tanned fur (4303) could result in a 39.0% tax rate.

🎯 2. 4103.90.20.00 —— Other Raw Raccoon Skins (Chapter 41)

Item Content
Basic Tariff 3.3%
Section 301 Tariff (Additional) +7.5%
Section 122 Tariff (Additional) +10%
Total Tariff 20.8%
Tax Calculation CIF Value × 20.8%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 3.3% + 301: 7.5% + 122: 10%

📌 Note:
- This is a "catch-all" for raw raccoon skins that don't fit 4103.90.11.90 (perhaps due to grading or specific tail/claw characteristics). - Slightly higher tax than 4103.90.11.90 due to the 3.3% basic tariff.

🎯 3. 4301.80.02.75 —— Raccoon Skins (Chapter 43 - Specific)

Item Content
Basic Tariff 0%
Section 301 Tariff (Additional) +7.5%
Section 122 Tariff (Additional) +10%
Total Tariff 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 0% + 301: 7.5% + 122: 10%

📌 Explanation:
- This code is for tanned or dressed raccoon skins that fully meet the definition of "raccoon fur." - Despite being in Chapter 43 (Fur), the basic tariff is 0%, leading to a low total rate of 17.5%. - Key Advantage: If your product is tanned, this is likely the best tariff option (17.5%) compared to other fur products (35%-39%).

🎯 4. 4301.90.00.00 —— Raw Raccoon Skins for Fur Merchants (Chapter 43)

Item Content
Basic Tariff 0%
Section 301 Tariff (Additional) 0%
Section 122 Tariff (Additional) +10%
Total Tariff 10.0%
Tax Calculation CIF Value × 10.0%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 0% + 301: 0% + 122: 10%

📌 Critical Note:
- This is the LOWEST TAX RATE (10%) in the entire dataset. - Condition: The skins must be raw (untanned) and specifically intended for fur merchants. - Risk: Misclassifying tanned skins here will result in severe penalties. The goods must be clearly raw and suitable for fur processing. - Note on 301 Tariff: Interestingly, this code has 0% Section 301 tariff, unlike others. This makes it highly attractive if the product qualifies.

🎯 5. 4303.10.00.60 —— Other Raccoon Fur Products (Non-Mink)

Item Content
Basic Tariff 4.0%
Section 301 Tariff (Additional) +25.0%
Section 122 Tariff (Additional) +10%
Total Tariff 39.0%
Tax Calculation CIF Value × 39.0%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 4.0% + 301: 25% + 122: 10%

📌 Warning:
- This is a HIGH TAX category. - Applies to tanned/dressed fur skins that are not mink and fall under "Other materials." - Avoid this classification if a lower code (like 4301.80.02.75) is applicable.

🎯 6. 4303.90.00.00 —— Other Fur Articles

Item Content
Basic Tariff 0%
Section 301 Tariff (Additional) +25.0%
Section 122 Tariff (Additional) +10%
Total Tariff 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption Not Eligible (Deny de minimis)
Legal Basis Path Base: 0% + 301: 25% + 122: 10%

📌 Note:
- A "catch-all" for fur products not specifically listed elsewhere. - High tax due to 25% Section 301 tariff.


🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (All Documents Required)

Document Mandatory Description
Product Specification Sheet ✔️ Must state: Raw vs. Tanned, Tail/Claw presence, Country of Origin.
Photos of Raw/Tanned State ✔️ Clear images showing texture, tail, and claws. Crucial for Chapter 41 vs. 43 distinction.
Commercial Invoice ✔️ Must specify "Undyed Raccoon Skins with Tail" and HS Code.
Packing List ✔️ Detail weight, number of skins, and packing method.
Origin Certificate (CO) ✔️ If not from China, to claim preferential rates (if any).
Customs Declaration Form ✔️ Accurately declare the state of processing (Raw/Tanned).

✅ 2. Declaration Tips (Key Mantra)

🔥 "Raw is 10%, Tanned is 17.5%, Misclassification is Disaster!"

Scenario Correct Declaration Wrong Practice
Raw Skins (for Fur Merchants) 4301.90.00.00 (10%) Misdeclare as 4103 (17.5%) or 4303 (39%) → Overpay Tax!
Raw Skins (with Tail/Claws, General) 4103.90.11.90 (17.5%) Misdeclare as 4301.90.00.00Customs Rejection/Penalty
Tanned Raccoon Skins (Specific) 4301.80.02.75 (17.5%) Misdeclare as 4303.10.00.60 (39%) → Overpay Tax by 21.5%!
Tanned Raccoon Skins (Other) 4303.90.00.00 (35%) Use 4301.80.02.75 without justification → Customs Audit

✅ 3. Special Situation Handling

Situation Handling Advice
Raw vs. Tanned Ambiguity Provide lab test reports or manufacturer certification confirming the processing state.
Tail/Claw Presence Ensure photos clearly show the tail and claws. If missing, 4103.90.11.90 and 4301.80.02.75 may not apply.
OEM/Custom Orders Provide customer orders and design specs to prove the product's intended use (fur merchant vs. general leather).
High-Value Shipments Consider Pre-Ruling (Advance Ruling) from US Customs to confirm the HS Code and tax rate before shipment.

🌍 5. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Requirements Notes
🇺🇸 USA 4301.90.00.00 (Raw) 10% None Specific Lowest tax if raw. 4301.80.02.75 also 17.5%.
🇨🇳 China 4301.90.00.00 5% (Est.) None Lower import duty in China.
🇪🇺 EU 4301.90.00.00 0-2% (Est.) EEC Labeling Check CITES if endangered species.
🇦🇺 Australia 4301.90.00.00 5% None Standard fur import rules.
🇯🇵 Japan 4301.90.00.00 0-5% None Standard fur import rules.

📌 Conclusion:
- USA has the most complex tariff structure due to Section 301 and Section 122 taxes. - Raw skins (4301.90.00.00) offer the lowest tax rate (10%) in the US, making them highly competitive. - Tanned skins (4301.80.02.75) are also favorable (17.5%) compared to other fur products.


📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)

Mistake 1: Declaring Raw Skins as 4103.90.11.90 when they should be 4301.90.00.00.
👉 Consequence: Pay 17.5% instead of 10%Loss of 7.5% profit margin.

Mistake 2: Declaring Tanned Skins as 4301.90.00.00 (Raw).
👉 Consequence: Customs seizure, penalties, and forced reclassification to 4303.10.00.60 (39%) or 4303.90.00.00 (35%).

Mistake 3: Ignoring Tail/Claw Presence.
👉 Consequence: Incorrect classification under 4103.90.20.00 (20.8%) instead of 4103.90.11.90 (17.5%).

Mistake 4: Not providing Photos of the product state.
👉 Consequence: Customs delay, additional inspections, and potential misclassification.

Correct Practice:

"Undyed Raccoon Skins with Tail and Claws, Raw, For Fur Merchants, Country of Origin: China, HS Code: 4301.90.00.00"


🎯 7. Conclusion: Professional Declaration, Save Time, Save Money!

🎯 Remember the Mantra:

🔹 "Raw is 10%, Tanned is 17.5%, Misclassification is Disaster!"
🔹 "HS Code Determines Life, Tax Rate Difference is Huge, One Step Wrong, Tax Bill Skyrockets!"


📌 Pro Tip:
If your raccoon skins are raw and intended for fur merchants, always try to qualify for 4301.90.00.00 (10%). This is the lowest tax rate available. If they are tanned, aim for 4301.80.02.75 (17.5%). Avoid 4303 series codes unless absolutely necessary, as they carry higher taxes.


📣 Immediate Action:

📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Let your raccoon skins clear customs smoothly, efficiently export, and maximize profits!


Professional Clearance Starts with Precise Classification!
💼 Every Penny of Your Cost Deserves Precise Calculation!

用户评价

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:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

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
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。