Bovine leather trimmed scraps (for belts)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107117040 | 15.0% | CN | US | Official Doc |
| 4107917040 | 15.0% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 6406906000 | 17.5% | CN | US | Official Doc |
| 4205000500 | 37.9% | CN | US | Official Doc |
AI Analysis
𧡠Bovine Leather Trimmed Scraps (For Belts)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π One, Two, Three... Four, Five β Five Distinct Classification Paths for the Same Material
Bovine leather trimmed scraps intended for belts are a classic example of "high-risk, high-variance" commodity classification. The core dilemma lies in the definition: Are these "waste/scrap" materials, or are they "manufactured articles" (even if unfinished)?
This distinction dramatically alters the tariff burden. Below is the authoritative breakdown based on 2026 customs data, mapping specific HS Codes to product attributes and tax liabilities.
β οΈ Critical Distinction Point:
- Scrap/Waste: Irregular shapes, unusable without reprocessing β Lower Base Duty, High Section 301/IEEPA.
- Articles/Parts: Defined shapes (e.g., blank belt blanks, straps) β Higher Base Duty, Significantly Higher Section 301.
π¦ Two, HS Code Classification Matrix (2026 Latest Tariff Authority)
| HS Code | Product Description | Attribute Logic | Tax Rate (Total) |
|---|---|---|---|
4107.11.70.40 |
Bovine Leather, Full Hides & Skins, Top Layer, Vegetable Tanned | Material: Bovine Leather Use: Apparel (Belts fall under apparel accessories) Status: Trimmed but not yet cut into final article |
15.0% |
4107.91.70.40 |
Bovine Leather, Other (Not Full Hides/Skins) | Material: Bovine Leather Use: Apparel (Belts) Status: Trimmed scraps classified under "Other" |
15.0% |
4115.20.00.00 |
Articles of Vulcanized Fiber or Textile Board; Leather Scrap | Material: Cowhide Form: Scrap/Waste Status: Defined as "Leather Scrap" (waste) |
17.5% |
6406.90.60.00 |
Footwear Parts/Accessories, Not Attached; Leather Parts | Material: Leather Form: Scrap/Parts Status: Classified as "Parts/Materials for Footwear/Leather Goods" |
17.5% |
4205.00.05.00 |
Articles of Leather or Recovery Leather; Belt Straps/Blanks | Material: Leather Form: Article Status: Defined as "Transmission Belt Shape" or specific Article of Leather |
37.9% |
π° Two, 2026 Tariff Breakdown (Detailed Tax Clause Analysis)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 10, 2025 (Includes Section 301 & IEEPA)
π― 1. Classification: 4107.11.70.40 & 4107.91.70.40 (Leather Material for Apparel)
Best for: Large trimmed pieces that are still considered "semi-finished leather" rather than waste.
| Item | Detail |
|---|---|
| Base Duty | 5.0% (Ad Valorem) |
| Section 301 Duty | 0.0% (Note: Some leather categories may be exempt or lower, but per data, 0%) |
| IEEPA Duty (122 Clause) | 10.0% (Specific to Chinese origin goods under current emergency powers) |
| Total Effective Rate | 15.0% |
| Calculation | CIF Value Γ 15% |
| Legal Basis | USITC:4107.11.70.40 β IEEPA:9903.01.24 (10%) |
π Explanation:
- These codes classify the item as Leather Material, not "Waste."
- The 10% IEEPA is the critical add-on.
- Advantage: Lowest total tax burden (15%). Ideal if the scraps are large, usable, and not considered "trash."
π― 2. Classification: 4115.20.00.00 (Leather Scrap/Waste)
Best for: Small, irregular pieces clearly defined as production waste.
| Item | Detail |
|---|---|
| Base Duty | 0.0% (Leather scrap often has 0% base duty) |
| Section 301 Duty | 7.5% (High Section 301 rate for scrap materials) |
| IEEPA Duty (122 Clause) | 10.0% |
| Total Effective Rate | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| Legal Basis | USITC:4115.20.00.00 β FOOTNOTE:9903.88.01 (Section 301) + IEEPA:9903.01.24 |
π Explanation:
- Base duty is 0%, which is attractive.
- However, Section 301 is 7.5% (higher than the 0% in Code 4107).
- Risk: Must strictly prove it is "Scrap" (unusable without reprocessing). If Customs determines it can be used directly, they may reclassify to4107or4205.
π― 3. Classification: 6406.90.60.00 (Leather Parts/Accessories)
Best for: Scrap that is shaped or processed as a component for footwear/leather goods.
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty | 7.5% |
| IEEPA Duty (122 Clause) | 10.0% |
| Total Effective Rate | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| Legal Basis | USITC:6406.90.60.00 β FOOTNOTE:9903.88.01 + IEEPA:9903.01.24 |
π Explanation:
- Similar to4115, but classified under Footwear Parts.
- Use this if the scraps are specifically identified as components for shoes/belts in the manufacturing chain.
π― 4. Classification: 4205.00.05.00 (Articles of Leather β High Risk)
Best for: Pre-cut belt blanks, straps, or items resembling finished articles.
| Item | Detail |
|---|---|
| Base Duty | 2.9% |
| Section 301 Duty | 25.0% (Standard Section 301 rate for leather articles) |
| IEEPA Duty (122 Clause) | 10.0% |
| Total Effective Rate | 37.9% |
| Calculation | CIF Value Γ 37.9% |
| Legal Basis | USITC:4205.00.05.00 β FOOTNOTE:9903.88.01 (25%) + IEEPA:9903.01.24 |
π Explanation:
- WARNING: This is the most expensive classification.
- It treats the item as a Manufactured Article (or nearly finished).
- Do NOT use this if you want to minimize taxes, unless the product is fully formed belt straps.
π οΈ Two, Customs Clearance Practical Advice
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Product Description | βοΈ | Must explicitly state "Scrap," "Trimmed Scraps," or "Belt Blanks." Avoid vague terms like "Leather Parts." |
| β Technical Data Sheet | βοΈ | Show dimensions. If irregular/small β Scrap. If uniform/rectangular β Article. |
| β Photos | βοΈ | Show the texture, edges, and lack of finishing. Proof of "scrap" status. |
| β Commercial Invoice | βοΈ | Value declaration must match the HS Code. Do not under-invoice scrap as "high-grade leather." |
| β Origin Certificate | βοΈ | Required for IEEPA 10% calculation. |
β 2. Declaration Strategy (Key Rules)
| Scenario | Correct HS Code | Error to Avoid |
|---|---|---|
| Irregular, unusable pieces | 4115.20.00.00 |
Misdeclaring as 4205 β 37.9% vs 17.5% |
| Large, usable trimmed hides | 4107.11.70.40 |
Misdeclaring as "Scrap" β Risk of penalty for misclassification |
| Pre-cut belt straps | 4205.00.05.00 |
Misdeclaring as "Scrap" β Severe Penalty + Back Taxes |
| Mixed lot (Scrap + Blanks) | Split Declaration | Bundling both β Customs may audit entire shipment |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM Belt Blanks | If cut to specific belt dimensions, use 4205.00.05.00. Be prepared for 37.9%. |
| Recycled Leather Chips | Use 4115.20.00.00 (Scrap). Ensure no finished article appearance. |
| Mixed Packaging | Separate scrap from finished goods in packing list. Mixed shipments trigger audits. |
π Two, Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4115.20.00.00 or 4107.11.70.40 |
15.0% - 17.5% | Section 301 & IEEPA apply. 4205 is 37.9%. |
| πͺπΊ EU | 4115.20.00 |
0% - 4% | No Section 301. Lower overall burden. |
| π¨π³ China | 4115.20.00.00 |
0% | Leather scrap often has 0% import duty into China. |
| π―π΅ Japan | 4115.20.00.00 |
0% - 5% | Favorable for scrap materials. |
π Conclusion:
- USA is the highest cost market due to 10% IEEPA + Section 301.
- Optimize by Classifying as "Scrap" (4115) or "Raw Material" (4107) rather than "Article" (4205).
- Avoid4205unless the product is visibly a finished belt strap.
π Two, Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Calling "Belt Straps" "Leather Scrap" to avoid taxes.
π Consequence: Customs inspection finds pre-cut edges β Reclassification to 4205 β Pay 37.9% + fines.
β Mistake 2: Ignoring the IEEPA 10% clause.
π Consequence: Budgeting only for Base + Section 301 β Unexpected 10% cost.
β Mistake 3: Using "Article of Leather" for irregular pieces.
π Consequence: Higher base duty + unnecessary complexity. Stick to 4115 for true scrap.
β Correct Approach:
"Bovine Leather Trimmed Scraps, Irregular Shapes, For Recycling/Reuse, HS 4115.20.00.00"
π― Two, Conclusion: Professional Declaration, Cost Optimization!
π― Key Takeaway:
πΉ "Scrap is 17.5%, Raw Material is 15%, Article is 37.9%!"
πΉ "Know your shape! Irregular = Scrap. Rectangular = Article."
πΉ "Always include IEEPA 10% in your Landed Cost Calculation."
π Pro Tip:
If you have a mix of usable leather and true waste, declare separately. Combining them may lead to the entire lot being scrutinized under the highest applicable rate.
π£ Immediate Action:
π Consult Customs Broker β Provide Photos β Pre-classify β Avoid 37.9% Trap!
β¨ Precision Classification Saves 20% in Duties!
πΌ Your Leather Scrap Value is Critical β Donβt Let Tax Erode It!
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) 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.