6 sushi roll ups (white leather)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4205006000 | 39.9% | CN | US | Official Doc |
AI Analysis
🍣👞 Sushi Roll-Ups (White Leather): The “Maki” of the Fashion World?
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Is it a Snack or a Luxury Item?
“Sushi Roll-Ups” in the context of white leather is not a food item, but a niche fashion accessory or decorative craft product. In international trade, these are classified under Chapter 42: Articles of Leather. The key is to determine whether the item is a finished article of leather or a raw material.
⚠️ Key Distinction Point:
- If the item is a finished product (e.g., a clutch, a decorative roll, a pouch, or a novelty item made entirely of leather) → It falls under 4205.00.80.00 (Other articles of leather).
- If the item is made from reptile leather (e.g., alligator, snake, crocodile skins processed into “rolls”) → It falls under 4205.00.60.00 (Of reptile leather).
Since the input specifies “white leather” without mentioning reptile skins, we assume it is standard bovine or synthetic leather. Therefore, it belongs to the “Other” category.
📦 II. HS Code Classification Details (2026 Official Tariff对照)
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
4205.00.80.00 |
Other articles of leather or of composition leather: Other: Other | Fashion accessories, decorative leather rolls, novelty items, non-standard leather goods | ✅ Standard Leather (Cattle, Synthetic, etc.) |
4205.00.60.00 |
Other articles of leather or of composition leather: Other: Of reptile leather | Luxury reptile-skin accessories, exotic leather rolls | ❌ Reptile Leather (Not applicable unless specified) |
🔍 Key Reminder:
- “Sushi Roll-Up” is a descriptive trade name, not an official HS description.
- Customs will classify based on material and function.
- If it’s a leather pouch rolled like sushi →4205.00.80.00.
- If it’s reptile skin rolls →4205.00.60.00(Higher tax!).
- Do not declare as “Food”! Misclassification can lead to seizure and fines.
💰 III. 2026 Latest Tariff Rate Detailed Analysis (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 4205.00.80.00 —— Other Articles of Leather (Standard Leather)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| Additional Tariff (Section 301) | +25% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption Eligible? | ❌ No (Not eligible for de minimis relief under current rules for China-origin goods) |
| Legal Basis Path | USITC:4205.00.80.00 → Section 301 Footnote: 9903.88.01 |
📌 Explanation:
- The 0% basic tariff reflects the low duty on leather goods in general.
- The +25% surtax is imposed under Section 301 of the Trade Act on certain Chinese-origin goods, including many leather articles.
- Total effective rate is 25%. This is a moderate-high rate for leather goods.
- No de minimis exemption: Even for small packages (e.g., <$800), this item is not exempt if classified under this HS code and originating from China.
🎯 2. 4205.00.60.00 —— Of Reptile Leather (If Applicable)
| Item | Content |
|---|---|
| Basic Tariff Rate | 4.9% |
| Additional Tariff (Section 301) | +25% |
| Total Tariff Rate | 29.9% |
| Tax Calculation | CIF Value × 29.9% |
| De Minimis Exemption Eligible? | ❌ No |
| Legal Basis Path | USITC:4205.00.60.00 → Section 301 Footnote: 9903.88.01 |
📌 Note:
- If your “sushi roll-ups” are made from alligator, crocodile, or snake leather, the rate jumps to 29.9%.
- Reptile leather items are often subject to CITES (Convention on International Trade in Endangered Species) regulations. Ensure you have CITES permits if applicable.
- Even if not reptile, if customs suspects it, they may demand proof of material.
🛠️ IV. Customs Clearance Practical Suggestions (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Describe material (e.g., “100% Bovine Leather”), dimensions, weight, function |
| ✅ Photos (Including Labels) | ✔️ | Clear images showing the item, seams, lining, and any brand tags |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “Artificial Leather Sushi Roll-Up (Fashion Accessory)” — NOT “Food” |
| ✅ Packing List | ✔️ | List quantity (e.g., 6 pcs), net/gross weight, package dimensions |
| ✅ Material Certificate | ✔️ | If requested, prove it’s not reptile leather (to avoid 29.9% rate) |
| ✅ CITES Permit (if applicable) | ✔️ | Only if reptile leather is used |
✅ 2. Declaration Tips (Golden Rules)
🔥 “Declare Material, Not Shape; Name It Clearly, Avoid Food Confusion!”
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Leather roll-up (fashion item) | 4205.00.80.00 – “Leather Article, Novelty Roll” |
Declare as “Sushi” → Seizure for food misclassification |
| Reptile leather roll | 4205.00.60.00 |
Use generic “leather” → Risk of penalty for hiding exotic material |
| Mixed material (leather + fabric) | Check if >50% leather | If leather is secondary, may fall under textile chapter → Different tax |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Customs Questions Material | Provide a material test report from a 3rd party lab confirming it’s not reptile |
| Small Package (<$800) | Still subject to 25% tax if classified under 4205.00.80.00 from China |
| Reptile Leather Confirmed | Apply for CITES permit before shipment; otherwise, item will be confiscated |
| “Sushi” in Name | Avoid using “Sushi” in the formal description. Use “Leather Roll Accessory” or “Maki-style Leather Pouch” |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4205.00.80.00 |
25% (China origin) | None specific | High tariff due to Section 301 |
| 🇨🇳 China | 4205.00.80.00 |
0% | None | No surtax for domestic consumption |
| 🇪🇺 EU | 4205.00.80.00 |
0–4% | CE (if electronic) | No surtax for leather |
| 🇬🇧 UK | 4205.00.80.00 |
0–5% | None | Post-Brexit tariffs may vary |
| 🇯🇵 Japan | 4205.00.80.00 |
0–5% | None | Low tariff environment |
📌 Conclusion:
- USA imposes a 25% surtax on Chinese-origin leather goods, making it costlier than other markets.
- No de minimis exemption for this HS code from China.
- EU/UK/Japan offer much lower tariffs, making them more favorable for exporters.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as “Sushi” or “Food”
👉 Consequence: Item seized by FDA/CBP, fines, and shipment delayed.
❌ Mistake 2: Hiding Reptile Leather Material
👉 Consequence: CITES violation, heavy fines, and possible criminal charges.
❌ Mistake 3: Assuming De Minimis Applies
👉 Consequence: Even small packages ($50) are taxed at 25% if originating from China.
❌ Mistake 4: Vague Description (“Leather Roll”)
👉 Consequence: Customs requests additional info, delaying clearance by days.
✅ Correct Practice:
“6 pcs White Leather Novelty Roll-Ups, Fashion Accessory, 100% Bovine Leather, No Reptile Material, Model XYZ”
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember These Rules:
🔹 “Shape Doesn’t Matter, Material Does!”
🔹 “‘Sushi’ is a Trick, ‘Leather’ is the Key!”
🔹 “China Origin + Leather = 25% Tax, No Exemption!”
📌 Pro Tip:
If you’re exporting to the US, consider third-country assembly (e.g., Vietnam, Mexico) to potentially avoid the 25% surtax, if rules of origin are met.
Always request a Pre-Ruling (Advance Ruling) from CBP if the product is novel or unusual.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Submit for HS Code pre-classification
🚀 Ensure smooth clearance, avoid delays, and protect your profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny saved is a penny earned!
Customer Reviews
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.