用于制带的 buffalo/马皮皮革
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107994000 | 12.5% | CN | US | Official Doc |
| 4107197030 | 15.0% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 4104113060 | 12.4% | CN | US | Official Doc |
| 4104413060 | 12.4% | CN | US | Official Doc |
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AI Analysis
🐂🐎 Buffalo/Horse Leather for Belt Making
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Expert-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Leather for Belt Making"?
Buffalo or horse leather used for belt manufacturing is a high-value raw material in the fashion, accessories, and industrial leather goods sectors. In international trade, this product is not simply "leather"—it must be precisely classified based on material origin, form, and intended use.
⚠️ Critical Distinction:
- If the leather is in sheet or strip form, not further processed, and intended for making belts, it falls under specific leather raw material codes.
- If it has been cut, stitched, or partially assembled into a belt, it would be classified as a finished product (e.g., 4203.21.00.00), which triggers different tariffs.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Use Case | Material Form | Key Reasoning |
|---|---|---|---|---|
4104.41.30.60 |
Leather of buffaloes or horses, not further worked than tanned or dressed, for making belts | Raw leather used in belt production | Sheet/strip | Matches “other” category; no conflict with “for making belts” |
4115.10.00.00 |
Composite leather, with buffalo/horse leather as base layer, in sheet or strip form | High-end belts, luxury fashion goods | Sheet/strip | Material fits “composite leather” criteria; intended use aligns with “for making belts” |
4115.20.00.00 |
Leather off-cuts or waste, including trimmings from buffalo/horse leather, used as raw material for belts | Recycled or reprocessed leather in belt manufacturing | Scrap/trimmings | Classified as waste/trimmings; valid for reuse in belt production |
4104.11.30.60 |
Untanned or raw buffalo/horse hide, not further processed, used for making belts | Pre-tanning stage leather for belt use | Raw hide (unworked) | Fits “other” category; use case compatible with “for making belts” |
4107.99.40.00 |
Other leather from bovine (including buffalo) or equine (horse) animals, in sheet or strip form | General-purpose leather for belts | Sheet/strip | Fully matches “bovine or equine” and “leather” category |
🔍 Key Insight:
- All five codes are valid for buffalo/horse leather used in belt production.
- The correct choice depends on material form and processing stage.
- No single code fits all — accuracy is critical to avoid overpaying or penalties.
💰 Three, 2026 Latest Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4104.41.30.60 — Leather of Buffaloes/Horses, Not Further Worked
| Item | Detail |
|---|---|
| Base Duty | 2.4% (ad valorem) |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Threshold | ❌ Not eligible (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 4104.41.30.60 |
📌 Explanation:
- This code applies to tanned or dressed leather that has not been cut, stitched, or shaped.
- The 10% IEEPA tariff is triggered under the International Emergency Economic Powers Act for goods from China.
- No Section 301 (USITC) tax applies here — only IEEPA 10%.
- Total: 12.4% — relatively low compared to other codes.
🎯 2. 4115.10.00.00 — Composite Leather (Buffalo/Horse Base)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 25.0% |
| Section 122 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4115.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to composite leather where buffalo/horse leather is the base layer.
- 25% USITC tariff under Section 301 (China-specific trade remedy).
- 10% IEEPA tariff under emergency powers.
- Total: 35% — one of the highest tariffs in this category.
- Warning: Misclassifying composite leather as "pure leather" can lead to severe penalties.
🎯 3. 4115.20.00.00 — Leather Off-Cuts / Waste (Used for Belts)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 7.5% |
| Section 122 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4115.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to trimmings, scrap, or waste leather from buffalo/horse hides.
- 7.5% USITC tariff — lower than full 25% due to waste classification.
- 10% IEEPA tariff still applies.
- Total: 17.5% — moderate, but still high.
- Best for recycling/reuse operations.
🎯 4. 4104.11.30.60 — Untanned/Unworked Buffalo/Horse Hide (For Belts)
| Item | Detail |
|---|---|
| Base Duty | 2.4% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 4104.11.30.60 |
📌 Explanation:
- Applies to raw, unprocessed hides (not tanned or dressed).
- No USITC 301 duty, but 10% IEEPA tariff applies.
- Total: 12.4% — same as4104.41.30.60.
- Ideal for in-house tanning and processing operations.
🎯 5. 4107.99.40.00 — Other Leather from Bovine or Equine Animals
| Item | Detail |
|---|---|
| Base Duty | 2.5% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Additional Duty | 10.0% |
| Total Effective Duty | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Threshold | ❌ Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 4107.99.40.00 |
📌 Explanation:
- Broad category for any bovine/equine leather not covered elsewhere.
- Slight premium over4104.41.30.60(12.5% vs 12.4%).
- Still no USITC 301 duty, but 10% IEEPA applies.
- Best for general-purpose leather used in belt making.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: “Leather for Belt Manufacturing, Buffalo/Horse, [HS Code]” |
| ✅ Packing List | ✔️ | Specify weight, dimensions, and form (sheet, strip, trimmings) |
| ✅ Bill of Lading / Air Waybill | ✔️ | Full shipment details |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming preferential treatment (e.g., from Vietnam, Mexico) |
| ✅ Product Specification Sheet | ✔️ | Material type, thickness, tanning process, intended use |
| ✅ Photos of Product | ✔️ | Show texture, color, and form (sheet vs scrap) |
| ✅ Third-Party Test Report | ✔️ | For chemical compliance (e.g., REACH, RoHS, SVHC) |
✅ 2.申报技巧(Key Rules of Thumb)
🔥 “Form First, Use Second, Origin Last — Misclassify Once, Pay Twice!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Raw hide (untanned) for belts | 4104.11.30.60 |
Wrongly申报 as 4104.41.30.60 → higher base duty |
| Tanned leather sheet for belts | 4104.41.30.60 or 4107.99.40.00 |
Misclassified as composite → 35% tariff |
| Leather trimmings reused | 4115.20.00.00 |
Treated as raw leather → 12.4% → underpaying |
| Composite leather (buffalo base) | 4115.10.00.00 |
Misdeclared as pure leather → 35% tax + penalties |
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Leather from Vietnam/Mexico | Apply for IEEPA exemption — may qualify for 0% tariff |
| Reused/Recycled Leather | Use 4115.20.00.00 — lower USITC duty (7.5%) |
| High-Value Luxury Belts (Custom) | Consider pre-ruling application to lock in HS Code |
| Mixed Material (Leather + Fabric) | Do not declare as “composite” unless truly bonded — risk of misclassification |
🌍 Five, Global Market Tariff Comparison (2026 Update)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4104.41.30.60 / 4115.10.00.00 |
0–2.5% | 10% IEEPA + 0–25% USITC | Highest risk & cost |
| 🇨🇳 China | 4104.41.30.60 |
5% | 0% | No extra tariffs |
| 🇪🇺 EU | 4104.41.30.60 |
0% | CE, REACH | No IEEPA/USITC |
| 🇦🇺 Australia | 4104.41.30.60 |
5% | RCM | No additional duties |
| 🇯🇵 Japan | 4104.41.30.60 |
0% | PSE | No extra taxes |
📌 Insight:
- The U.S. is the only market with dual-layer tariffs (USITC + IEEPA).
- China-origin leather is most vulnerable to high tariffs.
- Vietnam/Mexico-origin may qualify for IEEPA exemption — huge cost saver.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Declaring composite leather as pure leather
👉 Result: 35% tariff instead of 12.4% → overpay by 200%+
✅ Fix: Use 4115.10.00.00 only if true composite (layered with synthetic).
❌ Mistake 2: Treating leather trimmings as raw hide
👉 Result: Pay 12.4% instead of 17.5% → underpay → audit risk
✅ Fix: Use 4115.20.00.00 for waste/trimmings.
❌ Mistake 3: No photos or specs — just “leather for belts”
👉 Result: Customs delays, request for clarification, or rejection
✅ Fix: Attach clear photos + technical sheet.
❌ Mistake 4: Using generic name “leather” instead of “buffalo/horse leather”
👉 Result: Misclassification risk → penalties or seizure
✅ Fix: Use exact product description in invoice.
🎯 Seven, Conclusion: Precision Pays Off
🎯 Remember the Golden Rule:
🔹 “Form First, Use Second, Origin Last — One Mistake, 35% Tax!”
🔹 “HS Code is Not Just a Number — It’s Your Profit Margin.”
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Ruling) before shipment if you're importing large volumes or composite leather.
✅ Switch origin to Vietnam/Mexico if possible — can reduce tariff from 35% to 0%.
📣 Act Now:
📞 Contact a licensed customs broker + provide product images + request HS Code pre-ruling
🚀 Get your buffalo/horse leather cleared fast, legally, and at the lowest cost!
✨ Professional Customs Starts with Accurate Classification!
💼 Your next shipment could save you $10,000+ with the right HS Code.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.