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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

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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 leathernot 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 to 4203.29.30.10, 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 ratesmisclassification 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 sheepskinraw 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 notif you’re shipping to these markets, origin matters less.


🎯 5. Final Verdict: How to Minimize Your Tax Burden

Strategy Result
Ship raw, untanned sheepskin4103.90.11.30 Lowest tax: 17.5%
Tanned but not coated4106.91.00.00 38.3%
Coated/glossy4114.20.70.00 36.6%
For gloves4203.29.30.10 or 4203.29.40.00 47.6%–49.0%

📌 Pro Tip:
- If you’re producing gloves, consider sourcing tanned leather from Vietnam/Mexicocan 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?4103.90.11.3017.5%
2. Is it tanned, but not coated?4106.91.00.0038.3%
3. Is it coated/glossy?4114.20.70.0036.6%
4. Is it for gloves?4203.29.30.10 or 4203.29.40.0047.6%–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。

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。