sheepskin leather material no fur
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4203293010 | 49.0% | CN | US | 官方文档 |
| 4106910000 | 38.3% | CN | US | 官方文档 |
| 4114207000 | 36.6% | CN | US | 官方文档 |
| 4203294000 | 47.6% | CN | US | 官方文档 |
| 4103901130 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🐑 Sheepskin Leather Material (No Fur) – Comprehensive HS Code & Tariff Guide (2026 Update)
🌐 HS Code Classification & Duty Breakdown | U.S. Import Rules | Expert Customs Clearance Strategy
📌 One Product, Multiple HS Codes – Why the Tax Varies So Much!
You're importing sheepskin leather material without fur — a versatile raw material used in gloves, fashion accessories, and luxury goods. But here's the catch: the same product can fall under 5 different HS codes, each with wildly different tariffs — from 17.5% to 49.0%.
This guide breaks down why each HS code applies, what the tax structure really means, and how to avoid costly misclassification.
📦 1. HS Code Classification Matrix (2026 U.S. Tariff Authority)
| HS Code | Product Description | Key Determinants | Tax Rate | Base Tax | Add-on Taxes |
|---|---|---|---|---|---|
4203.29.30.10 |
Sheepskin leather material (no fur), used for gloves, non-lining type | Used in gloves, not as inner lining | 49.0% | 14.0% | +25.0% (USITC) +10.0% (IEEPA) |
4106.91.00.00 |
Raw sheepskin (no fur), tanned or semi-tanned, in original form | Pre-processed leather, ready for cutting | 38.3% | 3.3% | +25.0% (USITC) +10.0% (IEEPA) |
4114.20.70.00 |
Sheepskin leather with coated or lacquered surface (e.g., patent, glossy finish) | Surface treatment (e.g., lacquer, chrome finish) | 36.6% | 1.6% | +25.0% (USITC) +10.0% (IEEPA) |
4203.29.40.00 |
Sheepskin leather material (no fur), used for gloves, non-lining type | Similar to 4203.29.30.10, but different sub-category | 47.6% | 12.6% | +25.0% (USITC) +10.0% (IEEPA) |
4103.90.11.30 |
Untanned, unprocessed sheepskin (no fur), not pre-processed | Raw, untreated animal hide, not yet tanned | 17.5% | 0.0% | +7.5% (USITC) +10.0% (IEEPA) |
⚠️ Critical Insight:
- Same material, different tax — because of processing stage and end use. - Don’t assume “sheepskin = one tariff.” The tax depends on processing level and final application.
💰 2. Tax Breakdown: What Do the % Mean?
🎯 1. 4203.29.30.10 – Gloves, Non-Lining (49.0%)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 14.0% | U.S. Harmonized Tariff Schedule (HTS) |
| USITC 301 Tariff | +25.0% | Section 301 of U.S. Trade Act (China-related) |
| IEEPA Tariff | +10.0% | International Emergency Economic Powers Act (2025+ for China/HK) |
| Total Duty | 49.0% | CIF × 49% |
🔍 Why This Code?
- Used specifically for gloves (not lining). - Must be non-lining — if it's an inner layer, it may fall under another code. - High tax due to high base tariff + full 301/IEEPA add-ons.
🎯 2. 4106.91.00.00 – Tanned/Semi-Tanned Sheepskin (38.3%)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 3.3% | HTS Section 4106 |
| USITC 301 Tariff | +25.0% | Applies to all Chinese-origin goods |
| IEEPA Tariff | +10.0% | Applies to goods from China/HK |
| Total Duty | 38.3% | CIF × 38.3% |
🔍 Why This Code?
- Applies to tanned or semi-tanned leather — not raw, not coated. - Must be in "original form" (not cut, not shaped). - Lower base tariff, but still high due to add-on duties.
🎯 3. 4114.20.70.00 – Lacquered/Patent Sheepskin (36.6%)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 1.6% | HTS 4114.20.70 |
| USITC 301 Tariff | +25.0% | Applies to all Chinese-origin goods |
| IEEPA Tariff | +10.0% | Applies to China/HK origin |
| Total Duty | 36.6% | CIF × 36.6% |
🔍 Why This Code?
- Applies to coated or lacquered leather — e.g., glossy, patent finish, shiny surface. - Common in fashion accessories, shoes, bags. - Low base tariff, but still high total due to 301 + IEEPA.
🎯 4. 4203.29.40.00 – Gloves, Non-Lining (47.6%)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 12.6% | HTS 4203.29.40 |
| USITC 301 Tariff | +25.0% | Applies to China-origin goods |
| IEEPA Tariff | +10.0% | Applies to China/HK |
| Total Duty | 47.6% | CIF × 47.6% |
🔍 Why This Code?
- Very similar to4203.29.30.10, but different sub-classification. - Often used for gloves made from sheepskin, but different manufacturing process. - Higher base tariff → higher total.⚠️ Red Flag:
- Two codes for gloves with different base rates → misclassification risk.
🎯 5. 4103.90.11.30 – Untanned Sheepskin (17.5%)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Tariff | 0.0% | HTS 4103.90.11 |
| USITC 301 Tariff | +7.5% | Reduced rate for this specific category |
| IEEPA Tariff | +10.0% | Applies to China/HK origin |
| Total Duty | 17.5% | CIF × 17.5% |
🔍 Why This Code?
- Applies only to untanned, unprocessed sheepskin — raw hide. - Not tanned, not coated, not cut. - Lowest total tax — but only if your product truly fits this definition.✅ Golden Rule:
- If it’s not tanned, not processed, and not cut, this is your only low-tax option.
🛠️ 3. Customs Clearance Best Practices (Pro Tips)
✅ 1. Document Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Photos (Clear, Full View) | ✔️ | Show surface finish, thickness, edge condition |
| ✅ Technical Specs (Thickness, Weight, Finish) | ✔️ | Prove whether it’s tanned, coated, or raw |
| ✅ Processing Flow Diagram | ✔️ | Show if it’s tanned, coated, or raw |
| ✅ Commercial Invoice (Clear Description) | ✔️ | Must say “Untanned Sheepskin” or “Patent Sheepskin” |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for IEEPA/301 eligibility |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For tanning chemicals (if applicable) |
| ✅ Third-Party Test Report (e.g., REACH, RoHS) | ✔️ | If used in apparel or accessories |
✅ 2.申报技巧(申报口诀)
🔥 “Raw? → 4103.90.11.30 → 17.5%
Tanned? → 4106.91.00.00 → 38.3%
Coated? → 4114.20.70.00 → 36.6%
For Gloves? → 4203.29.30.10 or 4203.29.40.00 → 47.6%–49.0%
Don’t guess — classify by processing stage!”
✅ 3. Common Mistakes (Avoid These!)
| Mistake | Risk | Solution |
|---|---|---|
| ❌ Calling raw hide “tanned leather” | → Higher tariff, penalties | Use accurate terms: “untanned”, “unprocessed” |
| ❌ Labeling coated leather as “plain” | → Misclassification → 45%+ risk | Say “lacquered”, “patent finish”, “glossy” |
| ❌ Using “sheepskin” without context | → Unclear HS code | Specify: “untanned”, “tanned”, “for gloves”, “coated” |
| ❌ Not providing photos or specs | → Delayed release, audit | Always include visual proof |
🌍 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | Depends on processing | 17.5% – 49.0% | None (but origin matters) | High add-on taxes |
| 🇨🇳 China | 4103.90.11.30 |
0% (if domestic) | CCC, RoHS | No 301/IEEPA |
| 🇪🇺 EU | 4103.90.11.30 |
0% (if origin OK) | CE, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 4106.91.00.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 4106.91.00.00 |
0% | PSE | No 301/IEEPA |
📌 Key Takeaway:
- Only the U.S. imposes 301 + IEEPA tariffs. - China, EU, Australia, Japan do not — if you’re shipping to these markets, origin matters less.
🎯 5. Final Verdict: How to Minimize Your Tax Burden
| Strategy | Result |
|---|---|
✅ Ship raw, untanned sheepskin → 4103.90.11.30 |
Lowest tax: 17.5% |
✅ Tanned but not coated → 4106.91.00.00 |
38.3% |
✅ Coated/glossy → 4114.20.70.00 |
36.6% |
✅ For gloves → 4203.29.30.10 or 4203.29.40.00 |
47.6%–49.0% |
📌 Pro Tip:
- If you’re producing gloves, consider sourcing tanned leather from Vietnam/Mexico — can avoid 301/IEEPA. - Apply for Advance Ruling (Pre-Approval) — get official confirmation of HS code before shipment.
📌 6. Summary: The 5-Second Rule for Correct HS Code
🎯 Ask Yourself:
1. Is it raw, untanned? →4103.90.11.30→ 17.5%
2. Is it tanned, but not coated? →4106.91.00.00→ 38.3%
3. Is it coated/glossy? →4114.20.70.00→ 36.6%
4. Is it for gloves? →4203.29.30.10or4203.29.40.00→ 47.6%–49.0%❌ Don’t guess. Don’t assume.
✅ Classify by processing stage — not by name.
🎯 Conclusion: Precision = Profit
🔹 “Sheepskin” is not a code.
🔹 “No fur” is not enough.
🔹 The real tax depends on: processing, finish, and use.✅ Your success in U.S. import depends on: - Accurate description - Clear photos - Correct HS code - Proper documentation
📣 Call to Action:
📞 Contact a U.S. customs broker today
📄 Submit your product photos + specs
🚀 Get an HS Code pre-ruling — avoid 49% tax by mistake!
✨ Your product. Your profit. Your precision.
💼 One wrong code = thousands in extra duty.
✅ Get it right — from the start!
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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。