Bovine belly leather half split
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107924000 | 12.5% | CN | US | Official Doc |
AI Analysis
π Bovine Belly Leather Half Split (The "Belly" of the Matter)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π One, Product Definition & Classification: Do You Really Understand "Bovine Belly Leather"?
Bovine belly leather refers to the loose, wrinkled, and highly elastic section of the hide from cattle (including buffalo). In international trade, it is distinct from the firm grain leather of the back or shoulders. The term "Half Split" is a critical technical descriptor: * Split Leather: The lower layer(s) of the hide, remaining after the top grain layer is separated. * Half Split: A specific thickness/weight classification, often referring to a split that is either partially fleshed or has a specific grammage/weight range that falls between a full split and a thinner slice.
β οΈ Key Distinction Point: - If the leather is not tanned (raw/salted) β It belongs to Chapter 41, Heading 4103 (Raw/Hides). - If the leather is tanned (finished) β It belongs to Chapter 41, Heading 4104/4105. - Crucial for Heading 4114: "Parchment-dressed" or chrome-tanned leather suitable for specific uses may fall under 4114, but standard tanned splits usually fall under 4104/4105. - Crucial for "Without Hair": The data provided specifies "without hair on". This eliminates raw hides (which have hair) and directs us to tanned/leathered products.
π¦ Two. HS Code Classification Details (Based on Provided Data)
According to the <DATA> provided, the specific HS Code identified is 4107.99.80.00. However, there is a conflicting/description element 4107.92.40.00 in the JSON structure. Let's analyze the provided text structure carefully.
The provided JSON contains:
1. description: "...of bovine (including buffalo) ... without hair on ... Fancy"
2. hscode: "4107.99.80.00"
3. Another hscode mentioned in the description text: "4107.92.40.00"
π Analysis of Discrepancy: - Heading 4107 typically covers "Leather further prepared after tanning or crusting... of bovine or equine animals, without hair on, whether or not split, other than leather of heading 4114". - 4107.92 usually refers to "Other, including sides: Grain splits". - 4107.99 usually refers to "Other, including sides: Other: Other: Other". - The text explicitly lists 4107.99.80.00 as the primary
hscodefield in the JSON object. The4107.92.40.00appears to be an artifact or a typo in the source data's description string ("Buffalo hsCode: 4107.99.80.00 description: ... Buffalo hsCode: 4107.92.40.00 ..."). - Decision: We will prioritize the explicithscodefield 4107.99.80.00 as per the JSON structure, but acknowledge the description mentions "Buffalo" and "Fancy".
| HS Code | Product Description | Applicable Scenario | Split Status |
|---|---|---|---|
4107.99.80.00 |
Leather further prepared after tanning/crusting, bovine/equine, without hair, other than 4114. Other, including sides: Other: Other: Other: Fancy | Standard tanned/crust leather, not parchment-dressed. "Fancy" implies decorative finish. | β Split (Half Split) |
4107.92.40.00 (Note) |
If classified strictly as "Grain Splits" (contradicting the JSON hscode field) |
If the leather is specifically identified as a grain split rather than a flesh split or "other" | β Split (Grain Split) |
π Important Note: - The provided data maps "Bovine belly leather half split" (specifically Buffalo/Fancy) to 4107.99.80.00. - Belly leather is often considered "flesh splits" or "lower quality" compared to "grain" from the back, hence it often falls under "Other" (4107.99) rather than "Grain Splits" (4107.92) unless specifically tanned as a grain product. - "Without Hair": Confirms it is tanned leather, not raw hide.
π° Three. 2026 Latest Tariff Rate Details
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: As per provided data
π― 1. 4107.99.80.00 ββ Tanned Bovine/Buffalo Leather (Fancy/Split)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0.0% |
| Additional Tariffs (Section 301 / IEEPA) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Exemption Eligibility | β Yes (if value is under $800) |
| Legal Basis Path | HTS:4107.99.80.00 β USITC: 0.0% |
π Explanation: - The provided
<DATA>explicitly statestax_detail: "Basic Tariff: 0.0%, Additional Tariff: 0.0%",total_tax: "0.0%". - Unlike electronics or steel, certain leather products from China may not be subject to the high 25% or 10% tariffs, depending on the specific subheading and current trade agreements. - Crucially: This 0% rate applies to 4107.99.80.00 as per the provided data. If the correct code were different (e.g., if it were classified under a restricted category), the rate might change. But we must stick to the provided data.
π οΈ Four. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (None Missing)
| Material | Must Provide | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Tanned Bovine Belly Leather, Half Split, Without Hair, Fancy Finish". |
| β Packing List | βοΈ | Details weight, number of hides/sides, and packaging type. |
| β Leather Certificate | βοΈ | Critical: Must specify "Without Hair" (tanned) and "Bovine/Buffalo". Must confirm it is NOT parchment-dressed (which would go to 4114). |
| β Product Photos | βοΈ | Show the flesh side and grain side to confirm "Half Split" status. |
| β Origin Certificate | βοΈ | To prove origin for duty calculation (though 0% here). |
| β Customs Declaration Form | βοΈ | HS Code: 4107.99.80.00. |
β 2. Declaration Tips (Key Mantras)
π₯ βTanned Not Raw, Hairless, Split Not Grain, Code 4107β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Belly Leather | Describe as "Belly" or "Lower Quality" | Call it "Premium Grain Leather" β Misclassification risk |
| Half Split | Specify "Half Split" or "Flesh Split" | Call it "Full Grain" β Higher scrutiny |
| Without Hair | Explicitly state "Tanned, Hair Removed" | Leave ambiguous β May be classified as Raw Hide (4103/4104 without tanning) |
| Fancy Finish | Mention "Fancy" or decorative finish | Omit β May affect value assessment |
β 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Buffalo vs. Cow | Both are "Bovine". The code 4107.99.80.00 covers both. Specify in invoice if needed for origin tracing. |
| "Parchment-Dressed" | If the leather is crusted and treated like parchment, it goes to 4114. DO NOT use 4107 if it meets 4114 criteria. The provided data explicitly says "other than leather of heading 4114", so ensure it is NOT parchment-dressed. |
| Raw Hides | If the leather is salted but not tanned ("without hair" might be misinterpreted), it belongs to 4103/4104. Ensure it is tanned to use 4107. |
| Value | Since tax is 0%, customs may still audit the declared value for anti-dumping or fraud prevention. Ensure fair market value. |
π Five. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4107.99.80.00 |
0% | None Specific | Based on provided data. Low tariff advantage. |
| π¨π³ China | 4107.99.80.00 |
~5-8% | CCC (if applicable) | Import duty may apply for domestic sale. |
| πͺπΊ EU | 4107.99 |
6.5% | REACH (Chemicals) | Standard MFN rate for tanned leather. |
| π¬π§ UK | 4107.99 |
6.5% | UK REACH | Post-Brexit alignment with EU rates. |
| π―π΅ Japan | 4107.99 |
6.5% | FSC (Forestry) | No special tariffs for most leather. |
π Conclusion: - USA is highly favorable for this specific HS Code (
4107.99.80.00) with 0% tariff according to the provided data. - EU/UK impose standard ~6.5% tariffs. - Always verify the "Without Hair" and "Tanned" status to avoid misclassification into Raw Hides (higher tariffs/quotas in some regions).
π Six. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Classifying Raw Hides (salted, hair on) under 4107.
π Consequence: Raw hides have different codes (4103/4104). Misclassification leads to penalties.
β
Fix: Ensure leather is tanned and hairless.
β Error 2: Classifying Parchment-Dressed Leather under 4107.
π Consequence: Parchment-dressed leather belongs to 4114. Misclassification can lead to higher tariffs or regulatory issues.
β
Fix: Exclude 4114 products. Confirm it is not "parchment-dressed".
β Error 3: Calling it "Grain Split" when it is a "Flesh Split".
π Consequence: Different subheadings (4107.92 vs 4107.99). While both may be 0% in this specific data, misdescription raises suspicion.
β
Fix: Accurately describe the split type based on physical inspection.
β Error 4: Omitting "Without Hair" in description.
π Consequence: Customs may assume it's raw or unclear status.
β
Fix: Explicitly state "Tanned, Without Hair".
π― Seven. Conclusion: Professional Declaration Saves Time and Money!
π― Remember the Mantra:
πΉ "Tanned, Not Raw, Hairless, Split, Fancy: Code 4107.99.80.00, Zero Tax!"
πΉ "Don't call it Raw, Don't call it Parchment, Check the Hair, Check the Tanning!"
π Pro Tip: - If your leather is Buffalo specifically, mention it, as it is explicitly included in "Bovine". - Since the tariff is 0%, focus on value accuracy and description clarity to avoid delays, rather than tax optimization. - Ensure the leather is not classified as "Raw" (4103/4104) to maintain the 0% rate.
π£ Immediate Action:
π Contact professional customs brokers + Provide product samples + Confirm "Tanned, Without Hair" status
π Let your leather, clear customs smoothly, efficiently, and cost-effectively!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every dollar of duty saved is a dollar of profit earned!
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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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.