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whole mink skin with head

CN → US
HS编码 关税税率 原产国 目的国 文档
4103901190 17.5% CN US 官方文档
4302110010 37.1% CN US 官方文档
4302110020 37.1% CN US 官方文档
4103901140 17.5% CN US 官方文档
4103901190 17.5% CN US 官方文档

商品图片

AI分析

🧥 Whole Mink Skin with Head (Whole Fur Skins)


🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is "Whole Mink Skin with Head"?

Whole mink skin with head refers to raw or processed fur pelts from minks (genus Neovison or Mustela), where the head, tail, and limbs (claws) remain intact. In international trade, these are categorized based on their processing state:

Raw Skins (未鞣制/生皮): Skins that have been removed from the animal but not yet tanned or further prepared. They are in a raw, untreated state. Tanned/Prepared Skins (鞣制/半鞣制皮): Skins that have undergone chemical or mechanical processing to make them durable and suitable for garment manufacturing.

⚠️ Key Distinction Point:
- If the skin is raw/unprocessed (salted, dried, or fresh) → Classified under Chapter 41 (Raw Hides and Skins).
- If the skin is tanned/prepared (even with head attached) → Classified under Chapter 43 (Prepared Fur Skins).


📦 II. HS Code Classification Details (Based on Provided Data)

HS Code Product Description Processing State Key Features
4103.90.11.90 Whole Mink Skin with Head/Tail/Claws (Other Raw Skins) Raw/Unprocessed Classified as "Other raw hides and skins." Suitable for skins that do not fit specific raw categories.
4302.11.00.10 Whole Tanned Mink Skin with Head Tanned/Prepared Classified as "Tanned mink furskins." Includes heads.
4302.11.00.20 Whole Tanned Mink Skin with Head (Unassembled) Tanned/Prepared Classified as "Tanned mink furskins." Unassembled definition applies.
4103.90.11.40 Whole Kolinsky Mink Skin (Other Raw Skins) Raw/Unprocessed Specifically for Kolinsky mink, falling under the "other raw" fallback category.
4103.90.11.90 Whole Kolinsky Mink Skin (Other Raw Skins) Raw/Unprocessed Same as above, emphasizing pre-tanned primary form.

🔍 Critical Note:
- Raw Skins (4103...) generally attract lower base tariffs but are still subject to significant US Section 301 and IEEPA tariffs.
- Tanned Skins (4302...) attract higher base tariffs because they are considered more "processed" goods, making them more vulnerable to high additional duties.


💰 III. 2024/2025 Latest Tariff Rate Breakdown (Including Additional Taxes)

Applicable Country: United States (US)
Origin: China (CN)
Effective Time: Current trade war tariffs (Section 301 + IEEPA)

🎯 1. Raw Skins: 4103.90.11.90 & 4103.90.11.40 (Whole Raw Mink/Kolinsky Skin)

Item Detail
Base Duty Rate 0.0% (Free for raw hides/skins under standard MFN)
Section 301 Surcharge +7.5% (USITC Footnote regarding Chapter 41 raw skins)
IEEPA Surcharge +10.0% (Executive Order 14024/14114 on Chinese imports)
Total Effective Tax Rate 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Eligibility No (Deny de minimis for Section 301 goods)
Legal Basis Path Base: 0%Section 301: +7.5%IEEPA: +10%

📌 Explanation:
- Although the base duty is 0%, the addition of Section 301 (7.5%) and IEEPA (10%) results in a 17.5% total tax burden.
- This is significantly lower than tanned skins, making raw importation sometimes cheaper if logistics and storage allow for post-import tanning (though rare for direct consumer imports).


🎯 2. Tanned Skins: 4302.11.00.10 & 4302.11.00.20 (Whole Tanned Mink Skin)

Item Detail
Base Duty Rate 2.1% (Standard MFN rate for tanned fur)
Section 301 Surcharge +25.0% (High surcharge on Chapter 43 products)
IEEPA Surcharge +10.0% (Additional surcharge on Chinese products)
Total Effective Tax Rate 37.1%
Tax Calculation CIF Value × 37.1%
De Minimis Eligibility No (Deny de minimis)
Legal Basis Path Base: 2.1%Section 301: +25.0%IEEPA: +10.0%

📌 Critical Warning:
- Tanned mink skins face a massive 37.1% total tax rate.
- The 25% Section 301 component is the main driver here, reflecting US policy to protect domestic leather/fur processing or penalize processed Chinese goods.
- Cost Impact: On a $1,000 shipment, you pay $371 in taxes alone.


🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance Guide)

✅ 1. Documentation Checklist (Mandatory)

Document Required? Notes
Commercial Invoice ✅ Yes Must clearly state: "Whole Mink Skin with Head" or "Tanned Mink Pelt."
Processing Certificate ✅ Yes Crucial to prove whether the skin is Raw (4103) or Tanned (4302). Misclassification leads to penalties.
Phytosanitary/Veterinary Certificate ✅ Yes Required for animal products to prove freedom from disease.
CITES Documentation ⚠️ Check Mink is typically not CITES-listed, but verify species. Kolinsky mink (Mustela sibirica) may require special attention.
Packing List ✅ Yes Detail weight, number of skins, and dimensions.

✅ 2. Classification Strategy (Key Mantra)

🔥 "Raw vs. Tanned: The 20% Difference!"

Scenario Correct HS Code Tax Rate Risk
Raw Skin (Dried/Salted) 4103.90.11.90 17.5% Low risk if properly documented as "Raw."
Tanned Skin (Ready for garment) 4302.11.00.10 37.1% High risk; ensure origin is declared correctly.
Mistakenly Classifying Tanned as Raw 4103... 17.5% (Declared) High Penalty Risk! Customs may reclassify and charge the difference + fines.
Mistakenly Classifying Raw as Tanned 4302... 37.1% (Declared) Overpaying Taxes! Unnecessary cost.

📌 Advice:
- If you are a manufacturer importing raw skins for tanning in the US, insist on 4103 classification.
- If you are importing finished pelts for resale, expect 4302 and the 37.1% cost.

✅ 3. Special Considerations

Issue Handling Suggestion
Head and Tail Presence Ensure the description explicitly mentions "with head, tail, and claws" to match HS Code definitions. Omitting this may cause delays.
Kolinsky Mink Specify "Kolinsky" in the description. It falls under 4103.90.11.40 (Raw) or 4302.11.00.xx (Tanned). Do not mix with standard mink (4302.11.00.10) if specific sub-headings apply.
Valuation Customs may scrutinize the CIF value of furs due to high tariffs. Ensure invoices reflect fair market value to avoid anti-dumping or valuation disputes.

🌍 V. Global Market Comparison (2024/2025)

Country/Region Recommended HS Code Total Tax (China Origin) Notes
🇺🇸 USA 4103.90.11.90 (Raw) 17.5% Low base, but significant surcharges.
🇺🇸 USA 4302.11.00.10 (Tanned) 37.1% Very high barrier to entry.
🇨🇳 China 4302.11.00.10 15-20% (Est.) Import duties apply.
🇪🇺 EU 4302.11.00 10-15% No Section 301/IEEPA surcharges.
🇬🇧 UK 4302.11.00 10-15% Post-Brexit tariffs may vary.

📌 Conclusion:
- The US market is the most expensive for Chinese-origin fur due to Section 301 and IEEPA tariffs.
- Raw skins (4103) are ~20% cheaper to import than tanned skins (4302).
- Consider non-Chinese origins (e.g., Denmark, Netherlands) for tanned skins to avoid US surcharges.


📌 VI. Common Errors & Pitfalls (Lessons Learned)

Error 1: Declaring "Tanned Skin" as "Raw Skin" to save tax.
👉 Consequence: Customs inspection reveals tanning chemicals. Seizure, fines, and back-taxes.

Error 2: Ignoring the "Head and Tail" requirement.
👉 Consequence: Documentation mismatch. Customs delay or request for additional info.

Error 3: Assuming all mink skins are the same.
👉 Consequence: Kolinsky mink may have different sub-codes. Misclassification penalties.

Correct Action:

"Whole Tanned Mink Pelt, Head & Tail Attached, Origin: China, CIF Value: $XXX, HS Code: 4302.11.00.10"


🎯 VII. Conclusion: Precise Classification for Profit Protection

🎯 Remember the Mantra:

🔹 "Raw is 17.5%, Tanned is 37.1% – Know your process!"
🔹 "Head, Tail, Claws – List them all, avoid the call!"
🔹 "Section 301 hits hard on Chapter 43 – Check your source!"


📌 Pro Tip:
If you are importing tanned mink skins, consider:
1. Supply Chain Diversification: Source from Denmark or Europe to avoid US surcharges.
2. Advance Ruling: Apply for a US CBP Advance Ruling to confirm the HS Code before shipment.
3. Bonded Warehouses: Use bonded warehouses to defer tax payments until the final destination is known.


📣 Immediate Action:

📞 Contact a licensed customs broker.
📄 Prepare Processing Certificates and Species Verification.
🚀 Accurate Classification Saves Money, Prevents Delays!


Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Matters in the Fur 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。

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。