raw leather hs 4101907000
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101503000 | 19.9% | CN | US | 官方文档 |
| 4102101000 | 17.5% | CN | US | 官方文档 |
| 4102291090 | 17.5% | CN | US | 官方文档 |
| 4101907000 | 20.8% | CN | US | 官方文档 |
| 4301800201 | 17.5% | CN | US | 官方文档 |
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AI分析
🐄 Raw Leather (HS Code 4101907000): The "User-Specified" Classification
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Why this Specific Code?
Raw Leather (生皮), in international trade, refers to animal skins or hides that have not undergone tanning. They are the fundamental raw material for the leather industry.
For the specific HS Code 4101907000, the classification logic is distinct:
* Material Status: Un-tanned (Raw).
* Processing State: Not pre-tanned.
* Key Identifier: This code is explicitly marked as the "User-Specified Raw Leather Code" in the reference data. This implies it is a dedicated, perhaps non-standard or specific national sub-category, often used when general codes (like 4101.50 or 4102) do not perfectly fit specific animal types or processing states, or when specific industry conventions require this precise bucket.
⚠️ Critical Distinction:
- If the leather is boiled or partially tanned, it may fall under different codes.
- If it is salted/dried but still raw, it generally falls under 4101 or 4102.
-4101907000is treated here as the fallback or specific user-defined bucket for un-tanned hides/skins.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the comparison of 4101907000 against other potential raw leather codes to highlight why it might be chosen or how it differs.
| HS Code | Product Description | Tax Rate (Total) | Tax Breakdown | Key Distinction from 4101907000 |
|---|---|---|---|---|
4101907000 |
User-Specified Raw Leather Code | 20.8% | Base: 3.3% Add'l: 7.5% Section 301: 10% |
The focus of this guide. Higher base tax than others, but specific to user intent. |
4101503000 |
Matching raw leather material, un-tanned, whole skin attribute | 19.9% | Base: 2.4% Add'l: 7.5% Section 301: 10% |
Lower base tax (2.4% vs 3.3%). "Whole skin" specific. |
4102.10.10.00 |
Matching raw leather material, un-pre-tanned form | 17.5% | Base: 0.0% Add'l: 7.5% Section 301: 10% |
Zero base tax. Specifically for un-pre-tanned forms. |
4102.29.10.90 |
Matching un-tanned material, other catch-all category | 17.5% | Base: 0.0% Add'l: 7.5% Section 301: 10% |
Zero base tax. Catch-all for un-tanned materials. |
4301800201 |
Reference code mentioning raw leather-related code | 17.5% | Base: 0.0% Add'l: 7.5% Section 301: 10% |
Reference-only. Likely for fur skins or specific leather variants. |
🔍 Key Insight:
-4101907000carries the highest base tariff (3.3%) among the listed raw leather codes.
- However, it may be mandatory if the product does not fit the "whole skin" (4101503000) or "un-pre-tanned form" (4102.10.10.00) definitions precisely.
- Do not arbitrarily switch to 4102 codes unless your product strictly matches their definitions (e.g., specific animal types like sheep/goats often fall under 4102).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharge)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 4101907000 —— User-Specified Raw Leather Code
| Item | Detail |
|---|---|
| Base Tariff | 3.3% (Ad valorem) |
| USITC Additional Tariff | +7.5% (Section 301 Trade Act) |
| IEEPA Additional Tariff | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 20.8% |
| Tax Calculation | CIF Value × 20.8% |
| De Minimis Eligibility | ❌ No (Denied) |
| Legal Basis Path | Base: 3.3% → USITC: 7.5% → IEEPA: 10% → Total: 20.8% |
📌 Explanation:
- The 3.3% base tariff is specific to this HS code. Other raw leather codes (like 4102) often have 0% base tariffs, making4101907000more expensive on the base level.
- The 7.5% USITC tariff is the standard Section 301 additional duty for many Chinese industrial goods.
- The 10% IEEPA tariff is a new layer targeting specific Chinese imports, significantly increasing the total cost.
- Total Impact: Importers must budget for 20.8% duty, which is notably higher than the 17.5% for other raw leather categories.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All or Nothing)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Leather," specify animal type (e.g., bovine, sheep), and weight. |
| ✅ Packing List | ✔️ | Detail gross/net weight, number of skins/hides. |
| ✅ Origin Certificate (CO) | ✔️ | Proof of Chinese origin is critical for applying the correct 20.8% rate. |
| ✅ Product Photos | ✔️ | Show texture, curing method (salted/dried), and any markings. |
| ✅ Test Report | ✔️ | Optional but recommended: Prove no tanning chemicals are present (to confirm "Raw" status). |
| ✅ Import License | ✔️ | Check if specific animal product import permits are required from USDA/CDC. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Raw Leather: Confirm Animal, Confirm State, Avoid 4102 Trap!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Bovine Hides (Cow) | 4101907000 (if user-specified) or 4101.50 |
Mixing with sheep codes → Audit Risk |
| Sheep/Goat Skins | 4102.29 or 4102.10 |
Using 4101907000 incorrectly → Potential Under/Overpayment |
| Partially Tanned | Not Raw Leather | Declaring as Raw Leather → Customs Seizure |
| Packaging | Individual packs, labeled "Raw" | Bulk without identification → Delays |
✅ 3. Special Handling Instructions
| Situation | Recommendation |
|---|---|
| Mixed Animal Types | Do not mix bovine and sheep in one shipment under 4101907000 if they have different tariff histories. Separate lines. |
| Curing Method | Specify if salted, dried, or wet-blue (if partially tanned). "Raw" means no tanning. |
| Weight Calculation | Tariffs are often ad valorem, but Net Weight must be accurate for USDA verification. |
| USDA Approval | Raw leather may require pre-approval from the USDA APHIS. Ensure certificates of health/veterinary inspection are ready. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4101907000 |
20.8% | USDA + CDC | High tax due to Section 301 + IEEPA |
| 🇨🇳 China | 4101907000 |
~10-15%* | CCC (if applicable) | Domestic trade may have different rates |
| 🇪🇺 EU | 4101 90 |
0-12% | REACH + CE | No Section 301/IEEPA, but strict eco-laws |
| 🇬🇧 UK | 4101 90 |
0-12% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 4101 90 |
8-10% | FSC (if applicable) | Moderate tariff, no US-style surcharges |
📌 Conclusion:
- The USA imposes the highest burden on Chinese raw leather due to Section 301 (7.5%) + IEEPA (10%).
- Europe and Asia do not apply these punitive additional tariffs, making them potentially more cost-effective markets for Chinese raw leather.
- Strategy: If targeting the US, ensure the HS code is accurate to avoid penalties. If possible, consider transshipment or value-add processing in third countries (though rules of origin must be strictly met).
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Raw Leather" without specifying animal type
👉 Consequence: Customs may reject the declaration or assign a generic, higher tax rate.
❌ Error 2: Mixing "Raw" with "Tanned" in one invoice
👉 Consequence: Customs Hold. Tanned leather has different HS codes and tariffs. Must be split.
❌ Error 3: Ignoring IEEPA 10% Surcharge
👉 Consequence: Underpayment. Importers assuming only 7.5% (Section 301) will face back taxes + fines.
❌ Error 4: Using 4101503000 for non-whole skins
👉 Consequence: Misclassification. If not "whole," use 4101907000 or 4102.
✅ Correct Practice:
"Raw Bovine Hides, Salted, Un-tanned, Origin: China, Net Weight: 5000kg, HS: 4101907000"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Raw Leather: Animal First, State Second. 3.3% Base + 7.5% Sec 301 + 10% IEEPA = 20.8% Total!"
🔹 "US Market: High Cost, High Compliance. EU/Asia: Lower Cost, Strict Ecology."
📌 Pro Tip:
If your raw leather is not of Chinese origin (e.g., sourced from Brazil or Argentina), the Section 301 (7.5%) and IEEPA (10%) may not apply, reducing the total tax significantly. Always check Origin Rules.
Recommend Advance Ruling for complex mixed shipments.
📣 Immediate Action:
📞 Contact a Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure your raw leather clears US Customs smoothly, avoids penalties, and maximizes profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Should Be Precisely Calculated!
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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。