Buffalo Leather Split
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107124000 | 12.5% | CN | US | Official Doc |
| 4107924000 | 12.5% | CN | US | Official Doc |
Product Images
AI Analysis
π Buffalo Leather Splits (Post-Tanning, Without Hair)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition and Classification: What Exactly is "Buffalo Leather Split"?
Buffalo leather splits are a specific type of processed leather material derived from bovine animals (specifically buffalo). In international trade, these are categorized not by their final use (like shoes or bags), but by their chemical and physical state after the tanning process.
Key Characteristics: * Material Origin: Bovine (specifically Buffalo). * Processing State: Further prepared after tanning or crusting. * Surface Condition: Without hair on (hair removed). * Structure: Split (the hide has been separated into layers, typically the top grain layer is removed or separated, leaving the "split" or flesh side). * Exclusion: It is not leather of heading 4114 (chamois or patent leather).
β οΈ Critical Distinction:
- If the leather has hair on, it does NOT belong here. It belongs in Chapter 41, Heading 4104 (Prepared leather with hair on).
- If the leather is not split (whole hide/skin, grain side up), it may fall under different subheadings (e.g., 4107.12.40.00 vs 4107.92.40.00 depending on surface area definitions).
- If it is split, it is classified as a "Grain Split."
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, there are two primary HS codes for Buffalo Leather Splits without hair. The distinction lies in the unit surface area and the specific description of "Whole hides and skins" vs "Other, including sides."
| HS Code | Product Description | Application Scenario | Key Differentiator |
|---|---|---|---|
4107.12.40.00 |
Leather further prepared... of bovine/equine, without hair, split: Whole hides and skins: Grain splits: Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 mΒ²): Other: Buffalo | Small buffalo hides/skins where the entire unit is β€ 2.6 mΒ². | Surface Area Constraint: Must be β€ 28 sq ft per unit. |
4107.92.40.00 |
Leather further prepared... of bovine/equine, without hair, split: Other, including sides: Grain splits: Buffalo | Larger buffalo hides/skins or those defined as "sides" that exceed the strict "whole hide" definition or surface area limits of the previous code. | Broad Category: Covers "Other" leather splits, including sides. |
π Key Insight:
- Both codes represent Buffalo Leather Splits that are without hair and grain splits.
- The difference is often administrative:4107.12.40.00is for whole hides/skins β€ 28 sq ft, while4107.92.40.00is for other cases (including sides or larger units).
- Do not mix with "Hair-On" leather. This classification is strictly for hair-removed leather.
π° 3. 2026 Latest Tariff Rate Details (Detailed Breakdown)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on standard tariff query context, though data shows 0% total)
β Effective Time: 2026 Tariff Year
π― 1. 4107.12.40.00 ββ Buffalo Leather Split (Whole Hides, β€ 28 sq ft)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0.00 |
| De Minimis Exemption | β Yes (If applicable under current low-value shipment rules, but check current CBP guidance for leather goods). |
| Legal Basis Path | HTSUS: 4107.12.40.00 β Note: No additional tariffs listed in provided data. |
π Explanation:
- According to the provided data, the total tax is 0.0%.
- This is a zero-tariff classification for this specific product type (Buffalo Leather Split) from the origin country in the provided dataset.
- No Section 301 or IEEPA surcharges are applied to this specific HS code in the given data.
π― 2. 4107.92.40.00 ββ Buffalo Leather Split (Other/Sides)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0.00 |
| De Minimis Exemption | β Yes (If applicable under current low-value shipment rules). |
| Legal Basis Path | HTSUS: 4107.92.40.00 β Note: No additional tariffs listed in provided data. |
π Explanation:
- Like the previous code, this also has a 0.0% total tax rate.
- This indicates that Buffalo Leather Splits (without hair) are currently exempt from additional tariffs in this specific trade context.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β Product Description | βοΈ | Must explicitly state: "Buffalo Leather Split, Tanned, Without Hair, Grain Split." |
| β Commercial Invoice | βοΈ | Must clearly indicate material (Buffalo), process (Tanned/Crusted), and state "Without Hair." |
| β Certificate of Origin | βοΈ | To confirm origin for tariff calculation (though currently 0%). |
| β Photos of Goods | βοΈ | Show texture, lack of hair, and "split" side (flesh side). |
| β HS Code Declaration | βοΈ | Declare 4107.12.40.00 or 4107.92.40.00 based on size/definition. |
| β Import License | β | Generally not required for leather, but check current CBP rules. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Split, No Hair, Buffalo, Zero Tax!"
| Situation | Correct Declaration | Common Mistake |
|---|---|---|
| Buffalo Leather Split | 4107.12.40.00 or 4107.92.40.00 |
Misdeclaring as "Finished Leather Goods" (Chapter 42) β Higher duties & penalties. |
| Hair-On Buffalo Leather | DO NOT USE THESE CODES | Must use Chapter 41, Heading 4104 β Different tariff rates. |
| Whole Hide (Not Split) | Check Surface Area (< 28 sq ft?) | Misdeclaring a whole hide as a "split" to get 0% tax β Audit risk. |
| Leather of Other Animals | Check Heading 4107 vs 4108 | Buffalo is Bovine. Deer/Cow are also Bovine, but species must be accurate. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Leather for Shoes | Still declared as Leather (Chapter 41), not as "Shoe Parts (Chapter 64)". Customs values the leather itself. |
| Mixed Shipments (Buffalo + Cow) | Declare separately. Buffalo splits have specific subheadings (...40.00). Cow splits may have different rates. |
| Surface Area Dispute | If hides are > 28 sq ft, they may not qualify for 4107.12.40.00. Use 4107.92.40.00 or verify with CBP. |
| Chemical Treatment | If "Parchment-Dressed," ensure it doesn't fall under Heading 4114. The data excludes Heading 4114. |
π 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.12.40.00 / 4107.92.40.00 |
0.0% | None specific for leather | Zero tax on these specific splits. |
| π¨π³ China | 4107.12.40.00 / 4107.92.40.00 |
Varies (Check MOFCOM) | N/A | Import duties may apply if exporting to China. |
| πͺπΊ EU | 4107.21.10 / 4107.21.90 |
0% - 6% | REACH Compliance | EU uses different subheadings for splits. |
| π¬π§ UK | 4107.21.10 / 4107.21.90 |
0% - 6% | UK REACH | Post-Brexit, similar to EU but separate rules. |
| π―π΅ Japan | 4107.21.10 / 4107.21.90 |
0% | PSE (if treated with chemicals) | Generally low tariffs for raw leather. |
π Conclusion:
- USA offers 0% tariff for these specific Buffalo Leather Splits.
- EU/UK/Japan have different HS subheadings for "Splits" but generally offer low or zero duties.
- Critical: Ensure the leather is WITHOUT HAIR. If hair is present, it is a different product with potentially different tariffs.
π 6. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Buffalo Leather" without specifying "Split" or "Without Hair"
π Consequence: Customs may assume it's finished leather or hair-on leather β Misclassification Audit, Fines.
β Error 2: Using 4107.12.40.00 for hides > 28 sq ft
π Consequence: Incorrect declaration β Penalties for undervaluation or misclassification.
β Error 3: Confusing "Buffalo" with "Cow" (Bovine)
π Consequence: Buffalo is a type of Bovine, but specific subheadings exist. Use Buffalo if specified on invoice.
β Correct Practice:
"Buffalo Leather, Grain Split, Tanned, Without Hair, Unit Surface Area β€ 28 sq ft, HS 4107.12.40.00"
π― 7. Conclusion: Professional Declaration, Cost-Saving, Efficient Clearance!
π― Remember the Mnemonic:
πΉ "Split, No Hair, Buffalo, Zero Tax!"
πΉ "HS Code Determines Tax, 0% is Best, Declare Accurately, Avoid Penalties!"
π Tips:
- If your buffalo leather is hair-on, it does NOT qualify for these 0% tariffs.
- Always provide photos showing the lack of hair and the "split" texture.
- For large shipments, consider applying for a Customs Ruling to confirm the 0% tariff status in advance.
π£ Immediate Action:
π Contact your customs broker + Provide product photos + Confirm surface area β€ 28 sq ft (if using 4107.12.40.00)
π Let your buffalo leather split clear customs smoothly, efficiently, and tax-free!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of tax 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) 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.