Untreated Equine Leather (Hair Removed)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101501091 | 17.5% | CN | US | 官方文档 |
| 4101901040 | 17.5% | CN | US | 官方文档 |
| 4101201010 | 17.5% | CN | US | 官方文档 |
| 4101901010 | 17.5% | CN | US | 官方文档 |
| 4106920000 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🐴 Untreated Equine Leather (Hair Removed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Raw Hides
📌 I. Product Definition & Classification: What is "Untreated Equine Leather"?
"Untreated Equine Leather" refers to raw hides from equine animals (horses, donkeys, mules) that have undergone dehairing (removal of hair) but no tanning or further processing. These are intermediate raw materials, not finished leather goods.
In international trade, the critical distinction lies in: 1. Animal Origin: Must be strictly equine (not bovine/oxen, not buffalo). 2. Processing Stage: "Untreated" means no tanning, bleaching, or chrome treatment. "Hair Removed" means the hide is shaved or limed to remove hair, but the collagen structure remains raw and perishable. 3. State: Usually fresh, salted, or pickled, but not dried into a finished state.
⚠️ Key Distinction Point:
- If Tanned (Chrome-tanned, Vegetable-tanned): ❌ Not this category (Go to Chapter 41, heading 4104/4105).
- If Hair-On (Fur/Sheepskin): ❌ Not this category.
- If Processed/Buckled: ❌ Not this category.
- ✅ Correct: Raw, Dehaired, Untreated Equine Hides.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Applicable Scenario | Processing Status |
|---|---|---|---|
4101.50.10.91 |
Untreated Equine Leather, Dehaired | Matches "Unprocessed equine animal skins, dehaired," conforming to the classification of complete raw hides. | ✅ Raw, Dehaired |
4101.90.10.40 |
Other Untreated Equine Leather, Dehaired | Matches "Untreated equine animal skins, dehaired," conforming to the description of "unpre-tanned and whether or not dehaired." | ✅ Raw, Dehaired |
4101.20.10.10 |
Untreated Bovine Leather, Dehaired | Matches "Untreated bovine animal leather, dehaired," conforming to un-tanned raw hide classification. | ⚠️ WARNING: Bovine (Cow/Ox), NOT Equine. Do not use for horse hides. |
4101.90.10.10 |
Untreated Cowhide, Dehaired | Matches "Untreated cowhide, dehaired," conforming to "unpre-tanned, fresh or wet-salted and whether or not dehaired." | ⚠️ WARNING: Cowhide, NOT Equine. Do not use for horse hides. |
4106.92.00.00 |
Other Animal Leather (Non-Wool), Dehaired | Matches "Water Buffalo/Equine leather, hairless," conforming to other animal (non-wool) and hairless characteristics. | ✅ Raw, Dehaired (Alternative) |
🔍 Critical Warning:
- Do NOT confuse Equine (Horse) with Bovine (Cow).
- HS Codes4101.20.10.10and4101.90.10.10are for Cattle/Cows.
- HS Codes4101.50.10.91,4101.90.10.40, and4106.92.00.00are for Equine/Buffalo.
- Misclassification leads to massive penalties and delays.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4101.50.10.91 & 4101.90.10.40 —— Untreated Equine Leather (Dehaired)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Deny de minimis) |
| Legal Basis Path | Section 301:7.5% → 122 Clause:10% → HS:4101.x0.xx.xx |
📌 Explanation:
- "Base Tariff 0.0%": Raw hides generally have low base tariffs.
- "Surtax 7.5%": Applied under US Trade Act Section 301 against Chinese goods.
- "122 Clause 10%": A specific administrative tariff provision affecting certain raw materials.
- Total 17.5%: This is a moderate-high duty for raw materials. Must be budgeted carefully.
🎯 2. 4101.20.10.10 & 4101.90.10.10 —— Untreated Bovine Leather (Dehaired)
(Included for comparison to avoid misclassification)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- Same tax burden as equine hides, but wrong product.
- Importing horse hides under bovine codes is a false declaration.
🎯 3. 4106.92.00.00 —— Other Animal Leather (Non-Wool), Dehaired
(Specifically for Water Buffalo/Equine alternatives)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Surtax (Section 301) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base:3.3% → USITC Surtax:25% → 122 Clause:10% → HS:4106.92.00.00 |
📌 Critical Warning:
- This code carries a much higher total tax (38.3%).
- The 25% Surtax is significantly higher than the 7.5% for4101.xx.
- Strategy: Ensure you use4101.50.10.91or4101.90.10.40if the product is strictly Equine. Using4106.92.00.00unnecessarily increases costs by 20.8%!
- Only use4106.92.00.00if the product falls under "Other Animal" and not specifically classified under Chapter 41 headings for hides.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Equine," "Dehaired," "Untanned," "Fresh/Salted." |
| ✅ Photos of Hides | ✔️ | Clear images showing hair removal, texture, and any labels/tags. |
| ✅ Commercial Invoice | ✔️ | Must use precise HS Code and description: "Untreated Equine Leather, Dehaired, HS 4101.50.10.91." |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type. |
| ✅ Certificate of Origin | ✔️ | Essential for verifying country of origin (China). |
| ✅ Phytosanitary/Fumigation Cert | ✔️ | Required for animal products to prevent disease spread. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Specify Species, State Raw, Avoid Bovine Confusion, Claim Low Tax!"
| Situation | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Horse Hides | 4101.50.10.91 |
Use 4101.20.10.10 (Cow) |
Penalty + Audit for false classification |
| Horse Hides | 4101.50.10.91 |
Use 4106.92.00.00 |
Overpay 20.8% in taxes (38.3% vs 17.5%) |
| Tanned Leather | 4104/4105 codes |
Declare as "Untreated" | Smuggling Fraud charges |
| Hair-On Skins | 4103 or 43 codes |
Declare as "Dehaired" | Confiscation |
✅ 3. Special Scenarios Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Batches (Horse + Cow) | Separate shipments! Do not mix. Mixed batches complicate customs and risk rejection. |
| Wet-Salted vs. Dry | Declare "Wet-Salted" if applicable. Some codes specify "Fresh or Wet-Salted." Ensure consistency. |
| Small Samples (< $800) | ❌ NO DE MINIMIS. Animal products are exempt from $800 de minimis clearance in the US. Must file formal entry. |
| OEM Raw Material | Provide buyer contract showing end-use (e.g., "For Tanning in US"). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4101.50.10.91 |
17.5% | Phytosanitary + FDA (if applicable) | High scrutiny on animal origins. |
| 🇨🇳 China | 4101.50.10.91 |
~5-10% | CIQ Inspection | Import of raw hides is controlled. |
| 🇪🇺 EU | 4101 50 00 |
0-4.7% | CBPH (Bovine/Equine Health Pass) | Strict veterinary controls. |
| 🇦🇺 Australia | 4101.50.10 |
5% | Biosecurity Permit | High biosecurity standards. |
📌 Conclusion:
- USA has a clear, moderate tariff (17.5%) for correctly classified equine hides.
- Misclassification can lead to 38.3% tax or legal penalties.
- Animal Product Regulations are strict globally; ensure phytosanitary documents are flawless.
📌 VI. Common Mistakes & Pitfall Guide (Lessons from Blood and Tears)
❌ Mistake 1: Declaring "Horse Leather" as "Cow Leather" (4101.20.10.10) to avoid special equine quotas (if any).
👉 Consequence: Customs audit, fines for false declaration, seizure of goods.
❌ Mistake 2: Using 4106.92.00.00 for horse hides without justification.
👉 Consequence: Paying 38.3% tax instead of 17.5%. Waste of 20.8% profit margin!
❌ Mistake 3: Not including "Dehaired" in the description.
👉 Consequence: Customs may classify as "Hair-On" (different HS code, different tax), causing delays.
❌ Mistake 4: Trying to use de minimis ($800 rule) for animal products.
👉 Consequence: Package held at border. Animal products are excluded from de minimis in the US.
✅ Correct Approach:
"Untreated Equine Leather, Dehaired, Wet-Salted, HS 4101.50.10.91, Origin: China, With Phytosanitary Certificate."
🎯 VII. Conclusion: Professional Declaration, Save Money, Ensure Clearance!
🎯 Remember the Mantra:
🔹 "Equine is not Bovine!"
🔹 "Dehaired & Untreated = 4101.50!"
🔹 "Avoid 4106.92 to Save 20%!”
🔹 "No De Minimis for Animal Products!"
📌 Pro Tip:
- If your horse hides are tanned, they move to 4104/4105.
- If they are hair-on, they move to 4103.
- Always verify the species and processing state before declaring.
📣 Immediate Action:
📞 Contact your customs broker + Provide product photos + Verify HS Code
4101.50.10.91+ Prepare Phytosanitary Cert.
🚀 Clear customs smoothly, avoid penalties, and maximize your profit margin!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of tax matters in raw material trade!
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。
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。