Buffalo Full Grain Leather Sides for Garments, Hairless
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104413060 | 12.4% | CN | US | Official Doc |
| 4107914000 | 12.5% | CN | US | Official Doc |
| 4114100000 | 38.2% | CN | US | Official Doc |
| 4114207000 | 36.6% | CN | US | Official Doc |
| 4104113060 | 12.4% | CN | US | Official Doc |
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AI Analysis
๐ Buffalo Full Grain Leather Sides (Garment Grade, Hairless)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
๐ 1. Product Definition & Classification: Do You Really Understand โBuffalo Leather Sidesโ?
Buffalo Full Grain Leather Sides (Hairless), destined for garment manufacturing, represent high-grade raw material in the global leather trade. In international trade, their classification hinges on two critical factors: 1. Processing State: Are they merely "unsplit" (full grain) or have they undergone specific finishing (lacquered/metalized)? 2. End-Use Classification: Does the customs authority view them primarily as "raw/unprocessed hides" or as "finished leather goods"?
โ ๏ธ Key Distinction Point:
- If classified as "Unsplit, Hairless" under Chapter 41 heading 4104 โ Lower base duty, but subject to specific Section 301/122 tariffs.
- If classified as "Unsplit, Hairless" under heading 4107 โ Slightly different base rate, similar tariff structure.
- If classified under Heading 4114 (Lacquered/Metalized/Processed) โ High Base Duty + Heavy Section 301 Tariffs (25%) โ Total Tax Exceeds 35%.
- Crucial: Misclassifying standard full-grain leather as "lacquered" can triple your tax burden.
๐ฆ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability Scenario | Base Duty | 122-Clause Tariff | 301-Clause Tariff | Total Effective Tax |
|---|---|---|---|---|---|---|
| 4104.41.30.60 | Buffalo Full Grain Leather, Unsplit, Hairless, Other | Garment use, non-upper leather | 2.4% | 10% | 0% | 12.4% |
| 4107.91.40.00 | Buffalo Full Grain Leather, Unsplit, Hairless, Other | Full grain, unsplit, de-haired | 2.5% | 10% | 0% | 12.5% |
| 4114.10.00.00 | Lacquered or Metalized Leather | If processed as lacquered/metalized | 3.2% | 10% | 25% | 38.2% |
| 4114.20.70.00 | Other Lacquered/Metalized Leather | If processed as lacquered/metalized | 1.6% | 10% | 25% | 36.6% |
| 4104.11.30.60 | Buffalo Full Grain Leather, Unsplit, Hairless, Not Further Processed | Fits definition of unprocessed sides | 2.4% | 10% | 0% | 12.4% |
๐ Key Insight:
- Codes 4104.41.30.60, 4107.91.40.00, and 4104.11.30.60 share a similar low-tax profile (~12.4%-12.5%).
- Codes 4114.10.00.00 and 4114.20.70.00 are significantly more expensive due to the 25% Section 301 tariff on "finished" or "specialty" leathers.
- Do NOT classify standard full-grain garment leather under 4114 unless it has been explicitly lacquered or metalized, as this incurs a ~24% penalty.
๐ฐ 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: 2025/2026 Import Periods
๐ฏ 1. 4104.41.30.60 & 4104.11.30.60 โโ Buffalo Full Grain Leather (Unsplit, Hairless)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.4% (Ad Valorem) |
| Section 122 Surcharge | +10% (Specific to certain leather imports from China) |
| Section 301 Surcharge | 0% (Not applicable to this subheading) |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value ร 12.4% |
| De Minimis Eligibility | โ No (Leather goods generally excluded from $800 de minimis) |
| Legal Basis Path | USITC:4104.41.30.60 โ Section 122 Tariff List |
๐ Explanation:
- The 12.4% rate is highly competitive compared to finished leather categories.
- Section 122 tariffs are applied specifically to certain raw/semi-finished hides to protect domestic tanneries.
- Section 301 (25%) does not apply here, making these codes the most cost-effective for standard full-grain sides.
๐ฏ 2. 4107.91.40.00 โโ Buffalo Full Grain Leather (Unsplit, De-haired)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.5% (Ad Valorem) |
| Section 122 Surcharge | +10% |
| Section 301 Surcharge | 0% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value ร 12.5% |
| De Minimis Eligibility | โ No |
| Legal Basis Path | USITC:4107.91.40.00 โ Section 122 Tariff List |
๐ Note:
- Virtually identical to4104.41.30.60, just a 0.1% difference in base duty.
- Use this code if the leather is explicitly described as "unsplit, hairless, and de-haired" under Heading 4107.
๐จ 3. 4114.10.00.00 & 4114.20.70.00 โโ Lacquered/Metalized Leather (AVOID IF NOT APPLICABLE)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.2% / 1.6% |
| Section 122 Surcharge | +10% |
| Section 301 Surcharge | +25% |
| Total Tax Rate | 38.2% / 36.6% |
| Tax Calculation | CIF Value ร ~37% |
| De Minimis Eligibility | โ No |
| Legal Basis Path | USITC:4114 โ Section 301 List โ Section 122 List |
๐ Warning:
- These rates are 3x higher than the standard full-grain codes.
- Only use these if the leather has been lacquered (high-gloss finish) or metalized (shiny, metallic appearance). Standard "full grain" garment leather does not qualify.
๐ ๏ธ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
โ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Purpose |
|---|---|---|
| โ Product Spec Sheet | โ๏ธ | Must state: "Full Grain," "Unsplit," "Hairless," "No Lacquer." |
| โ Photos of Leather | โ๏ธ | Show natural grain texture (no shiny lacquer coat). |
| โ Commercial Invoice | โ๏ธ | Describe as "Buffalo Full Grain Leather Sides, Garment Grade, Unsplit, Hairless." |
| โ Packing List | โ๏ธ | Detail weight, hides count, and dimensions. |
| โ Certificate of Origin | โ๏ธ | Confirm Chinese origin for accurate tariff assessment. |
| โ Tanning Process Description | โ๏ธ | Explain if any surface coating was applied. No lacquer = Lower Tax. |
โ 2. Declaration Tips (Key Mantras)
๐ฅ โUnsplit & Hairless, Avoid Lacquer, Declare Full Grain, Tax Halved!โ
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Standard Full Grain Sides | 4104.41.30.60 / 4107.91.40.00 |
4114.10.00.00 |
Overpay ~24% in extra tariffs! |
| Leather with Lacquer Finish | 4114.10.00.00 |
4104.41.30.60 |
Under-declaration risk, penalties, retroactive tax. |
| Suede/Nubuck (Split Leather) | 4115.10 / 4115.90 |
4104.xxxx |
Wrong chapter, shipment held. |
| Garment Linings | 4202 / 6307 |
4104.xxxx |
Misclassification, delay. |
โ 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| OEM Custom Dyeing | If only dyed (no lacquer), still use 4104 or 4107. Dyeing โ Lacquering. |
| Mixed Bundles | If a shipment contains both lacquered and uncoated leather, split the declaration. Lacquered parts pay ~38%, uncoated pay ~12%. |
| "Garment Grade" Label | Ensure the invoice specifies "for garments" to align with commercial practice, but do not let this override the physical characteristics (full grain vs. split). |
| Moisture Content | Ensure leather is properly dried and conditioned to avoid mold-related refusals, which can lead to re-export costs. |
๐ 5. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Key Requirement | Note |
|---|---|---|---|---|
| ๐บ๐ธ USA | 4104.41.30.60 |
12.4% | Section 122 Declaration | Cheapest option for standard leather. |
| ๐จ๐ณ China | 4104.41 |
~5-10% | Import License | Higher base rates for imported raw hides. |
| ๐ช๐บ EU | 4104.41 |
~4.7% | REACH Compliance | No Section 122/301 equivalent. |
| ๐ฌ๐ง UK | 4104.41 |
~4.7% | UKCA Marking (if processed) | Post-Brexit tariffs similar to EU. |
| ๐ฎ๐ณ India | 4104.41 |
~7.5% | BIS Certification | Higher duties to protect domestic tanneries. |
๐ Conclusion:
- USA offers a unique 12.4% rate due to the structure of Section 122 vs. Section 301.
- EU/India have lower base duties but lack the complex US tariff layering.
- Always verify "Lacquered" status before entering US customs.
๐ 6. Common Errors & Pitfalls (Lessons Learned)
โ Error 1: Classifying standard full-grain leather under 4114 (Lacquered)
๐ Consequence: Paying 38.2% instead of 12.4%. Waste of $25.8k per $100k shipment!
โ Error 2: Using vague descriptions like "Leather Goods" on the invoice
๐ Consequence: Customs flags for review, delays, potential reclassification to higher duty.
โ Error 3: Ignoring the "Hairless" status
๐ Consequence: If fur is present, it falls under Chapter 43, not 41, triggering different regulations.
โ Error 4: Confusing "Full Grain" with "Split Leather"
๐ Consequence: Split leather (4115) has different duties and environmental regulations.
โ Correct Practice:
"Buffalo Full Grain Leather Sides, Unsplit, Hairless, Dyed Brown, No Lacquer, Garment Grade, Model BLF-2026, Certified Tannery"
๐ฏ 7. Conclusion: Precision Classification, Cost Savings, Efficiency!
๐ฏ Remember the Mantra:
๐น "Unsplit, Hairless, No Lacquer = 12.4% (Gold Standard)."
๐น "Lacquered? Then 38% (Expensive!). Check surface shine before declaring."
๐น "Garment Grade is for use, not for classification. Physical traits matter most!"
๐ Pro Tip:
If you are unsure whether your leather is "lacquered" or not, conduct a simple water drop test or provide high-res photos to your broker. A slight sheen from oil/wax is NOT lacquer. True lacquer is a hard, plastic-like coating.
Request a Binding Ruling from US Customs if you have high-volume shipments to ensure 100% compliance and predictability.
๐ฃ Immediate Action:
๐ Contact your customs broker + Provide leather swatch/photo + Confirm "Unsplit & Hairless" status
๐ Clear your buffalo leather imports smoothly, save 25% in tariffs, and boost your garment margins!
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every percentage point saved is pure profit!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.