Bovine leather cut pieces
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107916010 | 13.3% | CN | US | Official Doc |
| 4107916050 | 13.3% | CN | US | Official Doc |
AI Analysis
🐂 Bovine Leather Cut Pieces (Finished Leather)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Bovine Leather Cut Pieces"?
In international trade, Bovine Leather Cut Pieces refer to leather that has been tanned or crust-processed and then cut into specific shapes or pieces. It belongs to the category of leather prepared after tanning. Specifically, it falls under Heading 4107 (Leather further prepared after tanning or crusting, of bovine or equine animals, without hair on).
The key distinction lies in whether the leather is Full Grain (Unsplit) or other types, and its intended use (e.g., Upper Leather or Sole Leather).
⚠️ Key Distinction Point:
- If the leather is Full Grain, Unsplit, and used for Upper Leather (shoes, bags, etc.), it is classified under 4107.91.60.10.
- If the leather is Full Grain, Unsplit, and used for Sole Leather (shoe soles), it is classified under 4107.91.60.50.
- Note: The term "Cut Pieces" does not change the fundamental classification if it is still considered "Leather" under Chapter 41. If it were merely "scrap" or "waste," it might fall under Heading 4115, but "cut pieces" for manufacturing usually retain the higher-quality leather classification unless specified otherwise.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (US) |
|---|---|---|---|
4107.91.60.10 |
Bovine Leather, Full Grain, Unsplit, Upper Leather (cut pieces) | Shoe uppers, handbags, belts, high-end apparel | 0.0% |
4107.91.60.50 |
Bovine Leather, Full Grain, Unsplit, Sole Leather (cut pieces) | Shoe soles, boot soles, heavy-duty footwear | 0.0% |
🔍 Important Reminder:
- Both codes fall under "Other, including sides: Full grains, unsplit: Other".
- Upper Leather (4107.91.60.10) refers to leather intended for the upper part of footwear or similar products.
- Sole Leather (4107.91.60.50) refers to leather specifically prepared for shoe soles.
- Misclassification between these two can lead to customs scrutiny, although the tax rate is currently the same.
💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates as of 2026
🎯 1. 4107.91.60.10 —— Bovine Leather, Full Grain, Unsplit, Upper Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable (Leather goods are generally subject to standard duties regardless of de minimis value, but here the rate is 0%) |
| Legal Basis Path | HTSUS:4107.91.60.10 |
📌 Explanation:
- Base Rate: Under the Harmonized Tariff Schedule of the United States (HTSUS), most prepared bovine leather (full grain, unsplit) enjoys a 0% base tariff.
- No Additional Surtaxes: Unlike electronics or solar panels, leather goods (Heading 4107) are not subject to the 25% USITC Section 301 tariffs or the additional IEEPA tariffs applicable to many Chinese goods.
- Total Cost: The duty cost is effectively zero, making this a favorable classification for cost-saving.
🎯 2. 4107.91.60.50 —— Bovine Leather, Full Grain, Unsplit, Sole Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4107.91.60.50 |
📌 Note:
- Same as Upper Leather, Sole Leather also enjoys a 0% total duty rate.
- This applies to high-quality, full-grain, unsplit bovine leather cut into pieces for sole manufacturing.
🛠️ 4. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Bovine Leather, Full Grain, Unsplit, Cut Pieces" and specify if it is for Upper or Sole use. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of hides/pieces. |
| ✅ Product Specification | ✔️ | Include tanning method (vegetable, chrome, etc.), thickness, grain type, and finish. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping documents. |
| ✅ Customs Broker Entry | ✔️ | Use correct HS Code: 4107.91.60.10 or 4107.91.60.50. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Be Specific: Full Grain? Unsplit? Upper or Sole?"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Full Grain, Unsplit, Upper Leather | 4107.91.60.10 |
Misdeclare as "Raw Hide" or "Split Leather" → Higher scrutiny |
| Full Grain, Unsplit, Sole Leather | 4107.91.60.50 |
Declare as general "Leather" → Potential delay for classification review |
| Split Leather or Other Types | Different HS Code (e.g., 4107.91.60.90 or others) | Declare as "Full Grain" → Fraudulent declaration risk |
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | If the shipment contains both Upper and Sole leather, declare separately for each HS Code to ensure accurate record-keeping, even if both are 0% duty. |
| Chrome-Tanned vs. Vegetable-Tanned | The HS Code 4107.91.60.xx applies to both, but the product description should specify the tanning method for customs clarity. |
| Quality Disputes | If leather is found to be split or sanded (not full grain), it may be reclassified to a different subheading with potentially different duty rates. Ensure quality matches "Full Grain." |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.91.60.10 / .50 |
0.0% | No specific pre-approval needed | No Section 301 tariffs on this category |
| 🇨🇳 China | 4107.91.60.10 / .50 |
0.0% (Import) | No special certs | Favorable for importing finished leather |
| 🇪🇺 EU | 4107.21 / 4107.29 (Varies) |
Varies (0-6.5%) | EORI, CE (if applicable) | EU classification may differ slightly by tanning method |
| 🇯🇵 Japan | 4107.21 / 4107.29 |
Varies (0-3%) | No specific pre-approval | Generally low tariffs for prepared leather |
📌 Conclusion:
- The US is highly favorable for bovine leather imports with a 0% duty rate and no additional surtaxes.
- Ensure accurate classification as "Full Grain, Unsplit" to maintain this benefit.
- Misclassification as "Leather Scrap" (4115) or "Split Leather" could lead to unexpected duties or rejections.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Leather Cut Pieces" without specifying "Full Grain" or "Unsplit"
👉 Consequence: Customs may request additional documentation or reclassify to a more general/higher-duty category.
👉 Solution: Always specify "Full Grain, Unsplit" in the description.
❌ Mistake 2: Confusing "Upper Leather" with "Sole Leather"
👉 Consequence: While both are 0% duty, incorrect subheading can lead to audit flags.
👉 Solution: Clearly state the intended use in the commercial invoice.
❌ Mistake 3: Declaring "Chrome-Tanned" leather incorrectly
👉 Consequence: Some countries have environmental restrictions on chrome.
👉 Solution: Provide Material Safety Data Sheets (MSDS) or compliance certificates if required by the destination country.
✅ Correct Practice:
"Bovine Leather, Full Grain, Unsplit, Cut Pieces, Chrome-Tanned, for Shoe Upper Use, Grade A"
🎯 7. Conclusion: Professional Declaration, Zero Duty, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Full Grain, Unsplit, Upper or Sole: 0% Duty in the US!"
🔹 "Be Specific: Avoid Ambiguity, Prevent Delays!"
📌 Tips:
- If your leather is not full grain (e.g., split, sanded, corrected grain), the HS Code and duty rate may differ. Verify the quality grade.
- For large shipments, consider applying for an Advance Ruling from US Customs and Border Protection (CBP) to confirm classification and duty eligibility.
📣 Immediate Action:
📞 Consult with a licensed customs broker + Provide product specs + Confirm "Full Grain, Unsplit" status
🚀 Ensure smooth clearance and zero duty for your bovine leather imports!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost Savings Are Worth Every Detail!
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.