Buffalo Leather for Gloves
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107994000 | 12.5% | CN | US | Official Doc |
| 4203291800 | 49.0% | CN | US | Official Doc |
| 4107117040 | 15.0% | CN | US | Official Doc |
| 4107927040 | 15.0% | CN | US | Official Doc |
| 4107994000 | 12.5% | CN | US | Official Doc |
AI Analysis
π§€ Buffalo Leather for Gloves (Glove Materials)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Buffalo Leather for Gloves"?
Buffalo leather (water buffalo skin) intended for glove manufacturing is a critical raw material in the international leather goods trade. In international trade, it is classified based on its processing state (raw, split, finished) and specific application. The key distinction lies in whether the leather is merely processed (tanned, cured) but not yet cut/sewn into a final garment, or if it has reached the stage of semi-finished glove materials.
Key Classification Criteria: * Processed Leather (Chapters 41): Raw hides/skins that have been tanned, cured, or mechanically processed but not yet made up into finished articles. This includes "buffalo leather" described in the data as "leather processing products" or "raw buffalo leather for gloves." * Semi-finished/Manufactured Goods (Chapter 42): If the material is already shaped, cut, or specifically prepared as "glove material" (semi-finished), it may fall under Chapter 42. The data highlights this distinction with specific HS codes for "Raw Buffalo Glove Materials."
β οΈ Critical Distinction Point: - If the item is "Buffalo Leather, Material is Buffalo Skin, Form is Leather Processing Product" β It is likely a processed hide/skin (Chapter 41). - If the item is "Raw Buffalo Glove Material, Material is Buffalo/Cowhide, Use is Raw Material/Semi-finished for Gloves" β It is a specific glove material (Chapter 42). - Misclassification Risk: Declaring semi-finished glove material as raw leather (or vice versa) can lead to significant tariff discrepancies, ranging from 12.5% to 49%.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application/Context | Processing State | Total Tax Rate |
|---|---|---|---|---|
4107.99.40.00 |
Buffalo Leather for Gloves, Material is Buffalo Skin, Form is Leather Processing Product | General processed buffalo leather used as a base for glove manufacturing | β Processed Leather (Chapter 41) | 12.5% |
4203.29.18.00 |
Raw Buffalo Glove Material, Material is Cowhide, Use is Raw Material/Semi-finished for Gloves | Specific semi-finished glove material (note: data says "Cowhide" but summary says "Raw Buffalo Glove Material" - likely generic class for glove materials) | β οΈ Semi-finished Article (Chapter 42) | 49.0% |
4107.11.70.40 |
Raw Buffalo Glove Material, Material is Cowhide, Use is Leather for Gloves & Apparel | Processed leather specifically designated for glove and apparel use | β Processed Leather (Chapter 41) | 15.0% |
4107.92.70.40 |
Raw Buffalo Glove Material, Material is Raw Buffalo Skin, Use is for Gloves & Apparel | Processed leather using raw buffalo skin for gloves and apparel | β Processed Leather (Chapter 41) | 15.0% |
π Key Reminder: -
4203.29.18.00carries the HIGHEST tax burden (49%). This is because it is classified as a semi-finished article (Chapter 42) rather than raw material (Chapter 41). If your product is merely "tanned leather" and not yet cut/sewn into glove shapes, do not use this code. - Codes4107.11.70.40and4107.92.70.40offer a lower tax rate (15%). These are for processed leather specifically for gloves/apparel. Ensure the physical form matches "processed leather" (hide/skin) and not "cut pieces for gloves." -4107.99.40.00is the LOWEST tax rate (12.5%) for generic buffalo leather processing products. Use this if the leather is not specifically designated for gloves in its raw form but is used for that purpose.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. 4107.99.40.00 ββ Buffalo Leather for Gloves (Leather Processing Product)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% (Specific to this category) |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value Γ 12.5% |
| De Minimis Exemption | β Not Eligible (Deny de minimis) |
| Legal Basis Path | HS:4107.99.40.00 β Section 122: 10% |
π Explanation: - The Base Tariff is low (2.5%), making this the most cost-effective classification for general buffalo leather. - The Section 122 Tariff (10%) is added specifically. Note that Section 301 is 0% for this specific code, unlike many other Chinese goods. - Total 12.5% is significantly lower than the 49% alternative.
π― 2. 4203.29.18.00 ββ Raw Buffalo Glove Material (Semi-finished)
| Item | Content |
|---|---|
| Base Tariff Rate | 14.0% (ad valorem) |
| Section 301 Surcharge | +25% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 49.0% |
| Tax Calculation | CIF Value Γ 49.0% |
| De Minimis Exemption | β Not Eligible (Deny de minimis) |
| Legal Basis Path | HS:4203.29.18.00 β Section 301: 25% β Section 122: 10% |
π Warning: - This category is extremely expensive. The combination of a high base rate (14%) + Section 301 (25%) + Section 122 (10%) results in a 49% total tax. - This applies if the leather is already considered a "semi-finished article" (e.g., cut to glove shape, but not sewn). Avoid this classification unless physically necessary.
π― 3. 4107.11.70.40 & 4107.92.70.40 ββ Raw Buffalo Glove Material (Processed Leather for Gloves/Apparel)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Exemption | β Not Eligible (Deny de minimis) |
| Legal Basis Path | HS:4107.xx.xx.xx β Section 122: 10% |
π Explanation: - These two codes are nearly identical in tax treatment. - They are classified under Chapter 41 (Raw Hides/Skins), so they do not incur the 25% Section 301 tariff. - The total tax is 15.0%, which is only 2.5% higher than
4107.99.40.00but ensures proper classification for glove-specific leather.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| β Product Specifications | βοΈ | Detail the tanning process, thickness, finish, and intended use (gloves). |
| β Photos of Material | βοΈ | Show raw hide vs. processed leather. Crucial for distinguishing Chapter 41 vs. 42. |
| β Commercial Invoice | βοΈ | Clearly state "Buffalo Leather for Glove Manufacturing" or "Processed Buffalo Hide." |
| β Packing List | βοΈ | Indicate dimensions and weight. |
| β Origin Certificate | βοΈ | If applicable, for potential preferential treatment (though 122/301 still apply). |
β 2. Declaration Strategy (Key Mantra)
π₯ "Define Form Clearly, Avoid Semi-Finished Traps!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Tanned Buffalo Leather (Hides/Skins) | 4107.99.40.00 or 4107.92.70.40 |
Misdeclaring as 4203.29.18.00 β 49% Tax! |
| Cut-to-Shape Glove Panels | 4203.29.18.00 |
Misdeclaring as 4107... β Penalty for Misclassification! |
| Raw Hide (Untanned) | Not in Data (Check Chapter 41 heading) | N/A |
| Finished Gloves | Chapter 42 (Other HS Codes) | N/A |
β 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Is it "Raw" or "Processed"? | If it is tanned/cured, it is Chapter 41. If it is cut into glove shapes, it is Chapter 42. |
| Material Mismatch | Note that 4203.29.18.00 data says "Cowhide" but summary says "Raw Buffalo Glove Material." Ensure your material matches the HS Code description. If it is buffalo, verify if 4107.92.70.40 is more accurate. |
| Section 122 Application | All listed codes in the data have a 10% Section 122 tariff. This is non-negotiable for Chinese-origin goods in this category. |
π V. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (US Origin Data) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.99.40.00 |
12.5% (Best Rate) | None Specific | Avoid 4203 codes unless semi-finished. |
| π¨π³ China | 4107.99.40.00 |
~5-10% (Est.) | N/A | Lower base rates in China. |
| πͺπΊ EU | 4107.99.40.00 |
~4.5% (Est.) | REACH (Chemicals) | No Section 301/122 equivalents. |
| π¦πΊ Australia | 4107.99.40.00 |
~5% (Est.) | N/A | FTAs may reduce rates. |
π Conclusion: - USA is the highest cost market due to Section 301 and Section 122 tariffs. - Accurate classification is critical. A 36.5% tax difference exists between
4107.99.40.00(12.5%) and4203.29.18.00(49%).
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring processed buffalo leather as "Semi-finished Glove Material" (4203.29.18.00)
π Consequence: 36.5% higher tax! (12.5% vs 49%).
π Fix: Ensure the leather is not cut to shape. If it is whole hides or sheets, use Chapter 41.
β Error 2: Ignoring Section 122 Tariff
π Consequence: Underpayment by 10% on all leather goods from China.
π Fix: Always include the 10% Section 122 in cost calculations.
β Error 3: Confusing "Cowhide" and "Buffalo" in Documentation
π Consequence: Customs may question the accuracy of the declaration, leading to delays.
π Fix: Be precise. If it is buffalo, use 4107.92.70.40 or 4107.99.40.00. If the data says "Cowhide" for 4203, but you have buffalo, double-check if 4107.92.70.40 is the correct match for buffalo.
β Correct Declaration Example:
"Buffalo Leather, Tanned, Whole Hides, Suitable for Glove Manufacturing, Model BL-2026, Not Cut into Shapes"
HS Code:4107.99.40.00
π― VII. Conclusion: Professional Declaration, Save Time, Save Money!
π― Remember the Mantra:
πΉ "Hides are 12.5%, Semi-finished are 49%. Don't Cut, Don't Sew, Stay in Chapter 41!"
πΉ "Section 122 is always 10%. Section 301 is 0% for Chapter 41, 25% for Chapter 42."
π Pro Tip:
If your buffalo leather is not from China (e.g., from India, Brazil, Vietnam), Section 122 and Section 301 may not apply. Check origin-specific tariffs.
Always apply for a Pre-Ruling from US Customs if you are unsure whether your product is "processed leather" or "semi-finished material."
π£ Immediate Action:
π Contact a licensed customs broker + Provide Product Photos + Confirm Processing Stage
π Ensure your buffalo leather enters the US at the lowest legal tariff rate (12.5%)!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Tax Saved is Profit Earned!
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.