Cattle Lining Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4113903000 | 38.3% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
| 4107191040 | 35.0% | CN | US | Official Doc |
| 4107111040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Cattle Lining Leather (Cattle Skin Inner Lining/Interior Trim)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional US Customs Strategy
π 1. Product Definition: What is "Cattle Lining Leather"?
Cattle Lining Leather refers to processed bovine leather specifically intended for use as interior linings,葬ι (linings), or interior trim components in goods such as bags, footwear, apparel, or furniture. In international trade, the classification depends heavily on the degree of processing and the specific form of the leather (e.g., composite material, fancy leather, or simple lining skins).
β οΈ Key Distinction:
- If it is a composite leather base (layered material) β HS Code 4115.10.00.00
- If it is fancy leather (embossed, patterned, or further worked) β HS Code 4113.90.60.00
- If it is ordinary further processed leather (general interior trim) β HS Code 4113.90.30.00
- If it is specifically classified as lining leather/skins β HS Codes 4107.19.10.40 or 4107.11.10.40
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Processing Status |
|---|---|---|---|
4113.90.30.00 |
Cattle full-grain lining/interior trim; further processed other animal leather | General interior components, bags, shoes | β Further processed (General) |
4115.10.00.00 |
Cattle full-grain lining; composite leather base/sheet | Layered materials, synthetic-natural blends | β Composite base material |
4113.90.60.00 |
Cattle full-grain lining; fancy leather further processed | Embossed, patterned, or decorative linings | β Further processed (Fancy) |
4107.19.10.40 |
Cattle lining leather; meets restricted "lining skin" purpose | Standard lining skins, specific use classification | β Lining-specific |
4107.11.10.40 |
Cattle full-grain lining leather; meets "lining hide/skin" classification | Full-grain specifically classified as lining hides | β Lining-specific |
π Key Reminder:
- Composite Leather (4115): Must be a layered material (leather + non-leather backing).
- Fancy Leather (4113.90.60): Requires surface treatment like embossing or deep coloring for aesthetic purposes.
- Lining Leather (4107): Strictly for interior linings; simpler processing than "fancy" but still processed.
- General Further Processed (4113.90.30): The default for processed leather not fitting specific "fancy" or "composite" definitions.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4113.90.30.00 ββ Cattle Lining/Interior Trim (General Further Processed)
| Item | Details |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Tariff (Section 122) | +10.0% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4113.90.30.00 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- The 3.3% is the standard Most Favored Nation (MFN) rate for further worked leather.
- The 25% is the Section 301 tariff targeting Chinese manufacturing.
- The 10% is the additional IEEPA tariff (often referred to as the "122 Clause" tariff) applied to Chinese products.
- Total 38.3% is significant for high-volume leather goods.
π― 2. 4115.10.00.00 ββ Composite Leather Base (Cattle Full-Grain)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Tariff (Section 122) | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4115.10.00.00 β FOOTNOTE:301 β IEEPA:122 |
π Note:
- Composite leather has a 0% base rate, making it slightly cheaper than general further processed leather (3.3% base).
- However, the 25% + 10% surcharges remain the same.
- Total 35.0% is the lowest rate among the listed codes, but requires proof of composite structure.
π― 3. 4113.90.60.00 ββ Fancy Leather (Cattle Full-Grain Lining)
| Item | Details |
|---|---|
| Base Tariff | 1.6% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Tariff (Section 122) | +10.0% |
| Total Effective Rate | 36.6% |
| Tax Calculation | CIF Value Γ 36.6% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4113.90.60.00 β FOOTNOTE:301 β IEEPA:122 |
π Note:
- "Fancy leather" has a 1.6% base rate.
- If the leather is embossed or patterned for aesthetic use, this code applies.
- Total 36.6% is intermediate between general and composite.
π― 4. 4107.19.10.40 & 4107.11.10.40 ββ Specific Lining Leather
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Tariff (Section 122) | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4107... β FOOTNOTE:301 β IEEPA:122 |
π Note:
- These codes are for leather specifically classified as "lining skin" or "lining hide".
- They share the 0% base rate with composite leather.
- Total 35.0% is the same as composite leather.
- Crucial: Must meet the specific definition of "lining" (simple processing, not fancy).
π οΈ 4. Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (All Documents Required)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Details on leather type, thickness, finish (full-grain, split, etc.) |
| β Photos of Leather | βοΈ | Show surface texture, edges, and any lining markings |
| β Certificate of Origin | βοΈ | Essential for proving Chinese origin (triggers 35-38.3% tariffs) |
| β Invoice & Packing List | βοΈ | Clearly state "Cattle Lining Leather" or specific HS description |
| β Processing Certificate | βοΈ | If claiming "Composite" (4115) or "Fancy" (4113.90.60), prove the process |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Correct Category, Lower Tax; Wrong Category, Heavy Fine!"
| Scenario | Correct HS Code | Tax Rate | Wrong Code Risk |
|---|---|---|---|
| Simple Lining Skin | 4107.19.10.40 or 4107.11.10.40 |
35.0% | If misdeclared as "Fancy," tax jumps to 36.6% |
| Composite Material | 4115.10.00.00 |
35.0% | If misdeclared as "General," tax jumps to 38.3% |
| Fancy/Embossed | 4113.90.60.00 |
36.6% | If misdeclared as "Composite," customs may reject |
| General Interior Trim | 4113.90.30.00 |
38.3% | Default if no special classification applies |
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Lining for Bags | Provide end-product (bag) description to support "lining" classification |
| Composite Leather | Must submit sample or detailed diagram showing layered structure |
| Fancy Leather | Provide photos of embossing/pattern to justify 4113.90.60.00 |
| Mixed Shipments | Declare each type separately; do not lump "composite" and "fancy" together |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 4115.10.00.00 or 4107... |
35.0% - 38.3% | None specific | High surcharges (25%+10%) |
| π¨π³ China | 4115.10.00.00 |
0% - 3.3% | N/A | No additional tariffs |
| πͺπΊ EU | 4115.10.00.00 |
4.7% (approx.) | REACH | No Section 301 tariffs |
| π¬π§ UK | 4115.10.00.00 |
4.7% (approx.) | UKCA | Post-Brexit tariffs apply |
| π―π΅ Japan | 4115.10.00.00 |
2.5% - 6.0% | None | Moderate tariffs |
π Conclusion:
- USA is the most expensive market due to Section 301 (25%) and IEEPA (10%) tariffs.
- Base tariff differences are small (0%-3.3%), but surcharge differences are massive.
- Composite Leather (4115) and Lining Leather (4107) are tax-efficient in the US (35% total).
- General Further Processed (4113.90.30) is the most expensive (38.3%).
π 6. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Fancy Leather" as "Composite Leather" to save 3.3% base tariff
π Consequence: Customs audit β Fine for misdeclaration β Delayed clearance.
β Mistake 2: Declaring "General Lining" as "Composite Leather"
π Consequence: Rejected classification β Forced to pay higher base rate or return shipment.
β Mistake 3: Ignoring the 10% IEEPA tariff in cost calculation
π Consequence: Profit margin wiped out β Unexpected tax bill at customs.
β Correct Approach:
"Cattle Full-Grain Lining Leather, Composite Structure, 0.8mm Thickness, For Handbag Interior, Origin: China, HS Code: 4115.10.00.00"
π― 7. Conclusion: Precise Classification Saves Money!
π― Remember the Mnemonic:
πΉ "Composite & Lining: 35%; Fancy: 36.6%; General: 38.3%!"
πΉ "35% is the goal; 38.3% is the pain; classify wisely, avoid the drain!"
π Pro Tip:
If your cattle lining leather is sourced from Vietnam, Thailand, or Malaysia, you may qualify for IEEPA exemptions or lower Section 301 rates.
Recommend applying for an Advance Ruling from US Customs (CBP) to lock in the correct HS code and tariff rate before shipment.
π£ Immediate Action:
π Contact a licensed customs broker + Provide leather samples + Apply for HS Code Advance Ruling
π Ensure your cattle lining leather clears smoothly, avoids delays, and maximizes profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point counts in the leather trade!
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.