🦝 Raw Raccoon Skins (Undressed & Dressed)

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

Raccoon skins are a critical material in the global fur and leather industry. In international trade, they are categorized based on their processing status:

• Raw/Dressed Skins (毛皮原皮): Skins that have been salted, cured, or lightly tanned but not yet dyed or finished into garments or accessories. These are typically traded by fur merchants and tanners.
• Manufactured Articles (皮毛制品): Skins that have been cut, sewn, or further processed into finished goods (e.g., lined coats, hats, cuffs).

⚠️ Key Distinction Point:
- If the skin is un-dyed, un-dressed, or merely salted/cured for further processing by manufacturers → It is classified as "Raw Skin" (毛皮原皮).
- If the skin is finished, dyed, or cut into specific shapes for direct use in fashion items → It is classified as "Manufactured Fur Articles" (皮毛制品).

📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

🔍 Key Reminder:
- Raw/Dressed Skins (4301.xxxx) generally have lower base tariffs but may still be subject to additional levies.
- Manufactured/Finished Articles (4303.xxxx) are subject to higher base tariffs and additional levies.
- Do not misdeclare raw skins as finished articles to avoid customs delays or penalties.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Surcharges)

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

🎯 1. 4301.90.00.00 —— Raw Raccoon Skins (For Fur Merchants)

📌 Explanation:
- Raw raccoon skins classified under 4301.90.00.00 are considered raw materials.
- They are exempt from the 25% Section 301 tariff and the 10% IEEPA tariff, but subject to a 10% 122-Clause tariff.
- Total effective rate: 10%.

🎯 2. 4301.80.02.75 —— Raccoon Skin, Specific Category

📌 Note:
- This HS Code applies to raccoon skins that fully meet specific classification interpretations.
- The 7.5% surtax is specific to this subheading.
- Total effective rate: 17.5%.

🎯 3. 4302.19.30.40 —— Undyed, Whole Raccoon Skins

📌 Explanation:
- These skins are not dyed but are dressed (treated for preservation).
- Subject to both the 25% Section 301 tariff and the 10% 122-Clause tariff.
- Total effective rate: 36.5%.

🎯 4. 4302.19.45.40 —— Raccoon Skins in Fur Form

📌 Note:
- These skins are in a fur form, meeting animal species and commodity form classification.
- Subject to both the 25% Section 301 tariff and the 10% 122-Clause tariff.
- Total effective rate: 37.2%.

🎯 5. 4303.10.00.60 —— Non-Mink Fur Skins (Other Materials)

📌 Explanation:
- Classified as non-mink fur products, meeting "other material" classifications.
- Subject to both the 25% Section 301 tariff and the 10% 122-Clause tariff.
- Total effective rate: 39.0%.

🎯 6. 4303.90.00.00 —— Other Fur Products

📌 Note:
- Classified as fur products, meeting fur material requirements.
- Although the base tariff is 0%, it is still subject to both the 25% Section 301 tariff and the 10% 122-Clause tariff.
- Total effective rate: 35.0%.

🛠️ IV. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (Indispensable)

✅ 2. Declaration Tips (Key Mantra)

🔥 "Raw is Raw, Finished is Finished, Name Precisely, Rate Halved!"

✅ 3. Special Case Handling

🌍 V. Global Major Markets Customs Clearance Comparison (2026 Latest)

📌 Conclusion:
- The US is the only major market imposing high additional surtaxes on Chinese-origin fur products.
- Raw skins (4301.xxxx) have significantly lower tax burdens than finished articles (4303.xxxx).
- Ensure accurate declaration of processing status to avoid penalties.

📌 VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)

❌ Error 1: Declaring finished garments as raw skins
👉 Consequence: Customs audit → Back taxes + Fines + Confiscation!

❌ Error 2: Declaring dressed skins as raw skins
👉 Consequence: Tax rate jumps from 10% to 36.5% → Loss of Profit!

❌ Error 3: Not providing photos or specifications
👉 Consequence: Customs cannot verify processing status → Delay in Release!

❌ Error 4: Using vague terms like "Fur Material"
👉 Consequence: Ambiguity → Manual Inspection + Additional Costs

✅ Correct Practice:

"Raw Salted Raccoon Skins, Undyed, Unfinished, For Further Processing, Model XYZ, No CITES Restrictions"

🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!

🎯 Remember the Mantra:

🔹 "Raw is Raw, Finished is Finished, Raw 10%, Finished 35%+, Declare Precisely, Save Big!"
🔹 "HS Code Determines Destiny, Tax Rate Differs 25 Points, Declaration Error, Tax Bill Skyrockets!"

📌 Pro Tip:

• If your raccoon skins are originating from non-China countries (e.g., Canada, USA, Europe), you may be exempt from IEEPA and Section 301 tariffs.
• Pre-Apply for Advance Ruling to confirm the correct HS Code and tax rate.
• Ensure CITES Compliance for all fur products to avoid import bans.

📣 Take Action Now:

📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Raccoon Skins Clear Customs Smoothly, Export Efficiently, Maximize Profits!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves to Be Precisely Calculated!