Unprocessed Dried Sheepskin
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 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 4103901130 | 17.5% | CN | US | 官方文档 |
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4103901190 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Unprocessed Dried Sheepskin (Raw Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Raw Sheepskin"?
Unprocessed Dried Sheepskin refers to sheepskins that have been skinned, cleaned (defleshed), and dried but have not undergone any tanning or pre-tanning processes. In international trade, these are considered "raw hides and skins," specifically under the category of sheepskin that is neither wet-salted nor fully tanned.
The classification depends heavily on two factors: 1. State of Preservation: Is it dried, salted, or wet-salted? (Here: Dried). 2. Presence of Wool: Is the wool still attached? (Here: Typically, "Sheepskin" implies wool is present unless specified as "sheepskin without wool" or "sheep pelt without wool").
⚠️ Key Distinction:
- If the wool is present and the skin is dried → Falls under Heading 4102 (Sheepskin/Lambskin) or 4103 (Other).
- If the wool is removed (sheepskin without wool) → Often falls under 4103 (Other hides/skins) if not specified as tanned, or 4102 if strictly defined by species.
- Critical Note: The provided data suggests specific subheadings for "unprocessed dried sheepskin" with varying degrees of wool removal (some mention "no wool," some "dried state"). We must match the specific description in to the correct HS Code.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Key Attributes | Tax Rate (Total) |
|---|---|---|---|
4103.90.11.90 |
Sheepskin, unprocessed, dried state; or Sheepskin without wool, untreated | Matches "other untreated raw skins," dried state, or non-tanned. Note: Some entries in data link this to "no wool" descriptions, which is atypical but based on provided . | 17.5% |
4102.29.10.90 |
Sheepskin, without wool, untreated | Explicitly "without wool" (no sheep's wool attached) and "untreated" (pre-tanning). Matches Heading 4102 (Sheepskin) + 4102.29 (Other) + 4102.29.10 (Untreated). | 17.5% |
4103.90.11.30 |
Sheepskin, without wool, untreated | Similar to above but under Heading 4103 (Other). Description in says "untreated, specific animal skin classification." | 17.5% |
4102.10.10.00 |
Sheepskin, without wool, untreated | Heading 4102.10 covers "Sheepskin/Lambskin, wet-salted or otherwise preserved, but not tanned." However, data links this to "dried/unprocessed." Note: Heading 4102.10 typically includes wet-salted/dried skins. | 17.5% |
🔍 Important Note from :
- All listed HS Codes have the same total tax rate of 17.5%.
- The descriptions vary slightly in (e.g., "no wool" vs. "dried state"), but they all point to unprocessed/raw sheepskins.
- Heading 4102 is specifically for Sheepskin/Lambskin.
- Heading 4103 is for Other Hides/Skins (including sheepskin if not classified under 4102, or if "other" applies).
- In practice, 4102.29 or 4102.10 are more precise for sheepskin, while 4103.90 is a broader "other" category. The data provided uses both, so we must list all as per .
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. All Listed HS Codes (4102.29.10.90, 4102.10.10.00, 4103.90.11.30, 4103.90.11.90)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (Additional Duty under USITC Footnote for specific Chinese goods) |
| Section 122 Tariff | +10% (Under IEEPA, specific provision for raw hides/skins from China) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (Raw agricultural/textile products are generally excluded from de minimis thresholds for duty purposes) |
| Legal Basis Path | Base Tariff (HTSUS) → Section 301 (USITC) → IEEPA Section 122 |
📌 Explanation:
- Base Rate (0%): Under normal MFN (Most Favored Nation) treatment, raw sheepskins often have low or zero base tariffs.
- Section 301 Surtax (+7.5%): This is part of the ongoing trade war tariffs on Chinese goods. Raw hides/skins are subject to this additional duty.
- Section 122 Tariff (+10%): Under Section 122 of the Trade Act of 1974, the President can impose tariffs for national security reasons. This 10% has been applied to certain textile and apparel-related items, including raw hides, from specific countries.
- Total (17.5%): This is a significant cost that must be factored into landed cost calculations.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Species (Sheep), State (Dried), Treatment (Untreated/Unprocessed), Wool Presence (Yes/No) |
| ✅ Photos of Goods | ✔️ | Clear images showing the skin, label, and state (dried, not tanned) |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Unprocessed Dried Sheepskin," HS Code, Origin (China) |
| ✅ Packing List | ✔️ | Detail weight, number of skins, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (not applicable here due to 17.5% tax) |
| ✅ Supplier Declaration | ✔️ | Confirm no tanning or chemical processing has occurred |
⚠️ Critical Warning:
- Do NOT describe the goods as "tanned leather," "finished leather," or "garment material." If they are unprocessed, they must be declared as raw hides/skins. Misclassification can lead to penalties, seizures, or retroactive duties.
- Wool Presence: If the sheepskin has wool attached, it may be classified differently (e.g., as "wool" or "hair"). Ensure the description matches the physical state. If "without wool" is specified, confirm this in documentation.
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Raw Skin, Dry State, 17.5% Tax, Don't Lie!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Dried, unprocessed sheepskin | 4102.29.10.90 or 4103.90.11.90 |
"Leather" or "Finished Skin" |
| Sheepskin without wool, untreated | 4102.10.10.00 or 4103.90.11.30 |
"Wool" or "Textile Material" |
| Mixed shipment (raw + tanned) | Split Declaration | Single Declaration → High Penalty |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Sheepskins | Provide customer specs and photos to prove "unprocessed" state |
| Sheepskin with Wool | If wool is present, consider if it should be classified as "wool" (Chapter 51) instead. Check with customs broker. |
| Sample Shipments | Even samples are subject to duties. No de minimis exemption for raw hides. |
| Re-export | If importing for re-export, consider Duty Drawback program (if eligible) |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4102.29.10.90 / 4103.90.11.90 |
17.5% | No specific certification | Highest cost due to Section 301 & 122 |
| 🇨🇳 China | 4102.29.10.90 |
0% - 5% | No specific certification | Lower import duties for domestic use |
| 🇪🇺 EU | 4102.29 |
4.7% | No specific certification | Lower than US, but still significant |
| 🇦🇺 Australia | 4102.29 |
5% | No specific certification | Moderate tariff |
| 🇯🇵 Japan | 4102.29 |
0% - 3.2% | No specific certification | Low tariff, favorable trade relations |
📌 Conclusion:
- USA has the highest total tariff (17.5%) for unprocessed sheepskins from China due to additional surtaxes.
- Consider sourcing from other countries if possible to avoid Section 301 and 122 tariffs.
- Alternative: If the sheepskin can be classified as "tanned leather" (which is different), the tariff may be different, but unprocessed is key here.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "unprocessed sheepskin" as "tanned leather"
👉 Consequence: Misclassification → Penalty + Back Duties + Interest
❌ Mistake 2: Omitting "without wool" or "with wool" in description
👉 Consequence: Customs may reclassify under a different HS Code with a different tax rate
❌ Mistake 3: Assuming de minimis exemption applies to raw hides
👉 Consequence: No exemption → 17.5% tax applies to small shipments too
❌ Mistake 4: Using vague terms like "skin" or "hide" without specifying "unprocessed"
👉 Consequence: Customs inspection delay → Potential seizure
✅ Correct Practice:
"Unprocessed Dried Sheepskin, Untreated, No Wool (or With Wool), HS Code 4102.29.10.90, Origin: China, Total Tax: 17.5%"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Key Points:
🔹 "Unprocessed = Raw Hides, Not Leather"
🔹 "17.5% Total Tax for US Imports from China"
🔹 "Declare State, Species, and Treatment Clearly"🔹 "HS Code Determines Duty, Description Determines Compliance"
📌 Pro Tip:
If you are importing large quantities, consider Applying for an Advance Ruling from US Customs to confirm the correct HS Code and tariff rate. This can prevent future disputes and penalties.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Prepare detailed product specifications
📈 Calculate landed cost including 17.5% tax🚀 Ensure smooth clearance and avoid unexpected costs!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of tariff affects your profit margin!
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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:
- 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。
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
- 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。