Buffalo/Horse Leather Park Bench
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9403200090 | 85.0% | CN | US | Official Doc |
| 9403608093 | 35.0% | CN | US | Official Doc |
| 9401698090 | 35.0% | CN | US | Official Doc |
| 9401790015 | 35.0% | CN | US | Official Doc |
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AI Analysis
πͺ Buffalo/Horse Leather Park Bench
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: What Exactly Are "Leather Park Benches"?
Park benches are outdoor or indoor seating fixtures designed for public or commercial use. When made with leather (buffalo or horse) and wooden or metal frames, their HS classification depends heavily on material composition, frame structure, and intended use.
In international trade, leather park benches are generally categorized under Chapter 94 (Furniture) or Chapter 41 (Leather), depending on whether the primary material is leather or wood/metal.
β οΈ Critical Classification Criteria:
- Leather as Primary Material β Likely falls under Chapter 41 if used in raw/semi-finished form (e.g., leather panels)
- Wooden/Metal Frame + Leather Upholstery β Falls under Chapter 94 (Furniture)
- Outdoor vs. Indoor Use β Affects sub-classification (e.g., "for outdoor use" may change subheading)
π¦ II. HS Code Breakdown (2026 Updated Tariff Schedule)
| HS Code | Product Description | Material Composition | Use Case |
|---|---|---|---|
| 9403.20.00.90 | Finished leather bench | Leather as primary material, wooden or metal frame | High-end indoor/outdoor furniture |
| 9403.60.80.93 | Leather-decorated wooden park bench | Wood frame + leather decoration | Outdoor public parks, gardens |
| 9401.69.80.90 | Wooden frame bench with leather seat (non-children, non-teak) | Wood frame + leather seat | Indoor/outdoor seating, non-teak wood |
| 9401.79.00.15 | Outdoor metal frame bench with leather cover | Metal frame + leather upholstery | Outdoor public seating, weather-resistant |
| 4104.19.30.00 | Raw buffalo/horse leather for park benches | Unprocessed leather (buffalo/horse) | Leather material for manufacturing |
π Key Insight:
- Finished benches (with frames + leather upholstery) fall under Chapter 94
- Raw leather for benches falls under Chapter 41
- Wood vs. Metal Frame affects sub-classification (e.g., 9403 vs. 9401)
π° III. 2026 Updated Tariff Rates (Including Additional Duties & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (includes subsequent imports)
π― 1. 9403.20.00.90 β Finished Leather Bench
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (USITC Footnote 9903.88.01) |
| 122-Clause Duty (Steel/Aluminum/Copper Products) | +50% (for steel/aluminum/copper components) |
| Total Duty Rate | 85% |
| Tax Calculation | CIF Value Γ 85% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9403.20.00.90 β FOOTNOTE:9903.88.01 |
π Explanation:
- USITC 25% is part of the Section 301 additional duties.
- 122-Clause 50% applies if steel/aluminum/copper components are used (e.g., metal frame).
- Total 85% is extremely high β must be factored into pricing!
π― 2. 9403.60.80.93 β Leather-Decorated Wooden Park Bench
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +25% |
| 122-Clause Duty | +10% (for non-metallic products) |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9403.60.80.93 β FOOTNOTE:9903.88.01 |
π Note:
- Wooden frames avoid the 50% metal surcharge, reducing total duty to 35%.
- Leather decoration does not qualify for exemptions.
π― 3. 9401.69.80.90 β Wooden Frame Bench with Leather Seat (Non-Children, Non-Teak)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +25% |
| 122-Clause Duty | +10% |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9401.69.80.90 β FOOTNOTE:9903.88.01 |
π Note:
- Non-teak wood avoids special tariffs.
- Non-children's use keeps it under general furniture rules.
π― 4. 9401.79.00.15 β Outdoor Metal Frame Bench with Leather Cover
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty | +25% |
| 122-Clause Duty | +10% |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:9401.79.00.15 β FOOTNOTE:9903.88.01 |
π Note:
- Metal frame could trigger 122-Clause 50% if steel/aluminum/copper is used.
- Check material composition before final classification!
π― 5. 4104.19.30.00 β Raw Buffalo/Horse Leather for Park Benches
| Item | Content |
|---|---|
| Base Duty Rate | 2.4% |
| USITC Additional Duty | 0% |
| 122-Clause Duty | 10% |
| Total Duty Rate | 12.4% |
| Tax Calculation | CIF Γ 12.4% |
| De Minimis Exemption | β Not Applicable |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4104.19.30.00 β FOOTNOTE:9903.88.01 |
π Note:
- Raw leather has much lower tariffs than finished benches.
- Ideal for manufacturers importing materials rather than finished goods.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes dimensions, materials, leather type, frame structure |
| β Material Composition Report | βοΈ | Confirms % of leather, wood, metal, etc. |
| β Product Photos (Including Labels) | βοΈ | Clear images of bench, frame, leather upholstery |
| β Third-Party Test Reports | βοΈ | FSC, CE, RoHS, UL (if applicable) |
| β Commercial Invoice | βοΈ | Clearly states "Park Bench" or "Leather Bench" |
| β Certificate of Origin (CO) | βοΈ | For non-China products, may reduce duties |
| β Packing List | βοΈ | Shows unit structure, avoids split declaration |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Frame + Leather = Furniture, Raw Leather = Raw Material, Metal = Metal Surcharge!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Finished Leather Bench | 9403.20.00.90 |
4104.19.30.00 β 12.4% vs. 85%! |
| Wooden Frame + Leather Seat | 9401.69.80.90 |
9403.60.80.93 β 35% vs. 35% (same) |
| Metal Frame Bench | 9401.79.00.15 |
9403.20.00.90 β 35% vs. 85%! |
| Raw Leather Import | 4104.19.30.00 |
9403.20.00.90 β 12.4% vs. 85%! |
β 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Benches | Provide client order + design drawings to avoid "non-standard" classification |
| Bench with Touchscreen | Still 9401/9403, not 9013 |
| Medical/Industrial Benches | Apply for "non-commercial use" exemption if possible |
| Outdoor vs. Indoor | Clarify use case in declaration β affects subheading |
π V. Global Market Comparison (2026 Updated)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9403.20.00.90 |
85% (China) | FCC + RoHS | 35% for wooden/metal frames |
| π¨π³ China | 9403.20.00.90 |
5% | CCC + RoHS | No additional duties |
| πͺπΊ EU | 9403.20.00.90 |
0% (if CE compliant) | CE + EPR | No additional duties |
| π¦πΊ Australia | 9403.20.00.90 |
5% | RCM | No additional duties |
| π―π΅ Japan | 9403.20.00.90 |
0% | PSE | No additional duties |
π Conclusion:
- USA is the only market with high additional duties for leather furniture.
- China/EU/Australia/Japan have much lower or zero duties for similar products.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring finished benches as raw leather
π Consequence: 85% vs. 12.4% β Overpayment + Penalties!
β Mistake 2: Declaring metal frame benches as wooden benches
π Consequence: 35% vs. 85% β Underpayment + Audit Risk!
β Mistake 3: Not providing material composition reports
π Consequence: Customs delays or reclassification β Shipment hold-up!
β Mistake 4: Using vague terms like "Furniture" instead of "Leather Park Bench"
π Consequence: Misclassification β Fines + Delays!
β Best Practice:
βLeather Park Bench, Wooden Frame, 2026 Model, FSC & CE Certified, For Outdoor Useβ
π― VII. Conclusion: Precision Declaration = Cost Savings!
π― Remember the Mnemonic:
πΉ "Frame + Leather = Furniture, Raw Leather = Raw Material, Metal = Metal Surcharge!"
πΉ "HS Code Determines Fate, 25% Difference, 85% Tax Risk!"
π Pro Tip:
If your leather park benches are made in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions (0%~5% duties).
Consider Advanced Rulings to avoid customs risks.
π£ Take Action Now:
π Contact professional customs brokers + Provide product photos + Apply for HS Code Advance Ruling
π Let your leather park benches clear customs smoothly, export efficiently, and maximize profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cost Dollar Deserves Precise Calculation!
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.