Dyed Whole Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107118000 | 12.4% | CN | US | Official Doc |
| 4107198000 | 12.4% | CN | US | Official Doc |
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AI Analysis
π Dyed Whole Leather (Genuine Cowhide/Equine)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition & Classification: What is "Dyed Whole Leather"?
Dyed Whole Leather refers to leather that has undergone full tanning and finishing processes (such as dyeing, crusting, or finishing) but remains in its whole hide or skin form (unsplit or fully retained grain layer), specifically from bovine (cow, buffalo) or equine (horse, mule) animals. It excludes hair-on leather (fur) and leather of heading 4114 (patent or metallized leather).
In international trade, this category is primarily divided into two critical sub-categories based on the structural integrity of the grain layer:
Full Grain (Unsplit/Full Split Retained):
The natural grain surface is intact. This is high-quality, durable leather often used for premium goods. If the leather is not further processed into specific "Fancy" types (like embossed or heavily altered surface), it falls under specific sub-headings. However, for general "Dyed Whole Leather" not specified as "Fancy," it often defaults to the general unsplit category unless specific aesthetic treatments define it as "Fancy."
Split/Other Whole Hides:
If the leather is of bovine/equine origin but does not fit the strict "Full Grain" definition or is processed differently, it falls under "Other."
β οΈ Key Distinction Point:
- If the leather is "Fancy" (e.g., heavily embossed, patterned, or surface-altered for aesthetic purposes) and is Full Grain/Unsplit, it is classified under 4107.11.80.00.
- If the leather is "Other" (standard dyed finish, no special "Fancy" treatment) or falls under different structural classifications within bovine/equine whole hides, it is classified under 4107.19.80.00.
π¦ Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (China Origin to US) |
|---|---|---|---|
4107.11.80.00 |
Leather, bovine/equine, whole, unsplit, Fancy, other than 4114 | Premium embossed, patterned, or aesthetically altered full-grain leather | 2.4% (Base) + 0% (Additional) = 2.4% |
4107.19.80.00 |
Leather, bovine/equine, whole, other, Fancy / Other | Standard dyed whole hides, buffalo/cow leather not classified as "Fancy" or other "Other" categories | 0.0% (Base) + 0% (Additional) = 0.0% |
π Key Reminder:
- The distinction between 4107.11 and 4107.19 often hinges on whether the leather is legally defined as "Fancy" in the specific tariff sub-heading context or if it falls under the broader "Other" category for bovine/equine whole hides.
- 4107.11.80.00 carries a 2.4% base tariff.
- 4107.19.80.00 carries a 0.0% base tariff.
- No Section 301 Additional Tariffs (25%) or IEEPA Additional Tariffs (10%) apply to these specific leather HS codes in the provided data.
π° Part III: 2026 Latest Tariff Rate Details (Including Base & Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025-2026 Tariff Regime
π― 1. 4107.11.80.00 ββ Dyed Whole Leather, Bovine/Equine, Fancy
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (ad valorem) |
| Section 301 Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff Rate | 2.4% |
| Tax Calculation | CIF Value Γ 2.4% |
| De Minimis Exemption Eligibility | β No (Leather goods typically do not qualify for de minimis exemptions due to higher value and specific restrictions) |
| Legal Basis Path | HTSUS:4107.11.80.00 |
π Explanation:
- This code applies to Fancy leather (often implying specific aesthetic treatments like embossing or grain preservation that classifies it as a distinct "Fancy" category under 4107.11).
- The 2.4% rate is a standard base tariff.
- Crucially, unlike many electronic or steel products, leather goods of this specific classification do NOT attract the 25% Section 301 or 10% IEEPA additional tariffs in the provided dataset. This makes it significantly cheaper than many other categories from China.
π― 2. 4107.19.80.00 ββ Dyed Whole Leather, Bovine/Equine, Other
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Exemption Eligibility | β No |
| Legal Basis Path | HTSUS:4107.19.80.00 |
π Explanation:
- This code applies to "Other" whole hides and skins of bovine/equine animals that are further prepared but do not fall under the specific "Full Grain, Unsplit, Fancy" definition of 4107.11, or are broader "Other" categories.
- The 0.0% rate is highly competitive.
- No additional tariffs apply, making this the most cost-effective classification for standard dyed whole leather.
π οΈ Part IV: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Animal type (Cow/Buffalo/Horse), Tanning method, Dyes used, Finish type (Genuine, Suede, etc.). |
| β Commercial Invoice | βοΈ | Must clearly state "Dyed Whole Leather, Bovine/Equine Origin" and HS Code. |
| β Packing List | βοΈ | Detail weight, dimensions, and number of hides/skins. |
| β Certificate of Origin (CO) | βοΈ | Proof of origin is critical to verify the 0.0% or 2.4% rate vs. non-China origin rates if applicable. |
| β Photos of Goods | βοΈ | Show texture, grain, and edges to prove it is "Whole Hide" and not split leather or fur. |
| β Tanning Certificate | βοΈ | To prove the leather is "Further Prepared" (tanned/crusting done) and not raw hides (which have different HS codes). |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Fancy Pays 2.4, Other is Free, No 301 Tariff, Just 2.4 or Zero!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Premium Embossed/Patterned Full Grain | 4107.11.80.00 (2.4%) |
Declaring as "Other" (0%) β Risk of Penalty/Back Taxes if it is indeed "Fancy." |
| Standard Dyed Cowhide | 4107.19.80.00 (0.0%) |
Declaring as "Raw Hide" β Wrong HS Code, wrong tax. |
| Split Leather Only | β Not 4107.11/19 | Split leather has different sub-headings (e.g., 4107.21, 4107.29). Do not use 4107.1x for split-only leather. |
| Hair-on Fur Leather | β Not 4107 | If hair is retained, it is 4103 or 4104, not 4107. |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | If a shipment contains both "Fancy" and "Other" leather, declare separately to avoid misclassification penalties. |
| Buffalo vs. Cow | Both fall under "Bovine." Ensure the invoice specifies "Bovine (including Buffalo)" to match HS Code 4107. |
| Leather with Metal Hardware | If leather is part of a finished article (e.g., bag), it may be classified under Chapter 42, not Chapter 41. Ensure you are importing raw/dyed hides, not finished goods. |
| Pre-Ruling | Given the difference between 2.4% and 0.0%, and the definition of "Fancy," consider requesting a Pre-Ruling from CBP if the leather's aesthetic treatment is borderline. |
π Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification/Notes |
|---|---|---|---|
| πΊπΈ United States | 4107.11.80.00 / 4107.19.80.00 |
2.4% / 0.0% | No 301/IEEPA tariffs for these specific codes. |
| π¨π³ China | 4107.11.80.00 / 4107.19.80.00 |
2.4% / 0.0% | Import tariffs may vary slightly; check China's latest tariff schedule. |
| πͺπΊ European Union | 4107.11 / 4107.19 |
4.5% (General) | EU tariffs are generally higher but stable. |
| π¬π§ United Kingdom | 4107.11 / 4107.19 |
4.5% (Post-Brexit) | UK-specific duty rates apply. |
| π¦πΊ Australia | 4107.11 / 4107.19 |
5.0% | Standard MFN rate. |
π Conclusion:
- The US offers highly competitive tariffs for Chinese leather, especially for "Other" whole hides at 0.0%.
- No Section 301 tariffs apply to these specific leather codes, which is a major advantage over electronics or machinery.
- Key Risk: Misclassifying "Fancy" leather as "Other" to save 2.4% can lead to significant penalties. Accurate description of the leather's finish is vital.
π Part VI: Common Mistakes & Pitfall Guide (Blood-Letting Lessons)
β Mistake 1: Classifying Split Leather under 4107.1x
π Consequence: Split leather has different HS codes (e.g., 4107.21). Misclassification leads to incorrect duty assessment and potential delays.
π Fix: Ensure the product is "Whole Hide/Skin" (includes grain layer).
β Mistake 2: Confusing Dyed Leather with Finished Leather Goods (e.g., belts, bags)
π Consequence: Finished goods are classified under Chapter 42 (e.g., 4203.21 for belts). Chapter 41 is for raw/dyed hides.
π Fix: Importing hides? Use 4107. Importing bags? Use 4203.
β Mistake 3: Ignoring the "Fancy" Definition
π Consequence: Using 4107.19.80.00 (0%) for leather that is clearly embossed/patterned ("Fancy") risks a 2.4% back-tax + penalties.
π Fix: If the leather has special aesthetic surface treatment, consult the definition of "Fancy" and consider 4107.11.80.00.
β Mistake 4: Failing to Specify Animal Origin
π Consequence: "Bovine" and "Equine" fall under 4107. If it's porcine (pig), it falls under 4104 or 4105.
π Fix: Clearly state "Bovine" or "Equine" on the invoice.
β Correct Declaration Example:
"Dyed Whole Leather, Bovine Origin, Unsplit, Tanned and Crusted, HS Code 4107.19.80.00, Country of Origin: China"
π― Part VII: Conclusion: Professional Declaration, Cost Savings, Efficiency!
π― Remember the Mnemonic:
πΉ "Fancy 2.4, Other 0.0, No 301 Tariff, Save Big on Leather!"
πΉ "Whole Hide, Not Split, Bovine/Equine, Avoid 4104/4105!"
πΉ "HS Code Determines Tax, 2.4 vs 0.0, Declare Right, Save Money!"
π Pro Tip:
If your leather is not from China (e.g., from Italy, Brazil, or the US), the base tariff may be lower or zero under FTAs. However, for China-origin leather, the 0.0% rate for 4107.19.80.00 and 2.4% for 4107.11.80.00 are the most favorable in the US market due to the absence of additional Section 301/IEEPA tariffs.
π£ Immediate Action:
π Consult a Licensed Customs Broker
π€ Provide Detailed Product Photos & Specifications
π Secure the 0.0% or 2.4% Rate, Avoid Penalties, and Maximize Profit Margins!
β¨ Professional Clearance, Starting with Precise Classification!
πΌ Every cent of your cost deserves precise calculation!
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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.