Equine Leather for Shoe Soles
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104114060 | 15.0% | CN | US | Official Doc |
| 4107116060 | 13.3% | CN | US | Official Doc |
| 4107126060 | 13.3% | CN | US | Official Doc |
| 6406100500 | 26.0% | CN | US | Official Doc |
| 6406101000 | 20.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Equine Leather for Shoe Soles (Horse Leather)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Do You Really Understand "Equine Leather for Shoe Soles"?
Equine leather for shoe soles refers to leather specifically prepared or finished for use as the bottom part of footwear, made from horse hide. In international trade, it is classified based on its state of processing (tanned vs. further processed) and form (sheets for soles vs. cut parts for uppers).
Two Main Categories: 1. Raw/Semi-Processed Sole Leather: Tanned horse leather, yet to be cut into final shoe components, intended for manufacturing soles. 2. Finished Shoe Parts: Pre-cut horse leather parts intended for shoe uppers or other non-sole applications.
β οΈ Key Distinction Point:
- If the leather is in the form of sheets/rolls specifically for making soles β Classified under Chapter 41 (Raw Hides & Skins).
- If the leather is in the form of cut parts for shoe uppers (even if from horse) β Classified under Chapter 64 (Footwear Parts).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
4104.11.40.60 |
Horse leather soles, material is horsehide, purpose is sole, conforms to leather classification. | Tanned horse leather specifically identified and processed for sole usage. | 15.0% |
4107.11.60.60 |
Horse leather sole material, material is horsehide, form and purpose are sole leather, fully conforms to classification. | Further processed horse leather designated as sole leather. | 13.3% |
4107.12.60.60 |
Horse leather sole material, material is horsehide, purpose is sole leather, material and purpose are consistent. | Horse leather sheets specifically for sole manufacturing. | 13.3% |
6406.10.05.00 |
Horse leather shoe material, material is horsehide, form is upper parts, conforms to logic of leather-made upper parts. | Pre-cut horse leather parts for shoe uppers, not soles. | 26.0% |
6406.10.10.00 |
Horse leather shoe material, material is horsehide, form is upper and its parts, no conflict. | General horse leather parts for footwear uppers. | 20.0% |
π Key Reminder:
- If the product is clearly intended for soles and is in raw/tanned sheet form, it belongs to Chapter 41 (HS Codes4104or4107).
- If the product is already cut into specific shapes for shoe uppers, it belongs to Chapter 64 (HS Code6406), regardless of the material (horse leather).
- Do not misdeclare sole leather as upper parts to avoid tariff discrepancies and customs delays.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4104.11.40.60 β Horse Leather Soles
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Additional Surtax | 0.0% |
| Section 301 Tariff | +10.0% (122 Clause Tariff) |
| Total Tariff | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Eligible? | β No (Denied de minimis) |
| Legal Basis Path | Section 301: 122 β USITC: 4104.11.40.60 |
π Explanation:
- "Section 301 Tariff 10%" is levied under the U.S. Trade Act Section 301, targeting specific Chinese goods.
- Total rate of 15% applies strictly to horse leather identified for sole use.
π― 2. 4107.11.60.60 & 4107.12.60.60 β Further Processed Horse Sole Leather
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Additional Surtax | 0.0% |
| Section 301 Tariff | +10.0% (122 Clause Tariff) |
| Total Tariff | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Eligible? | β No (Denied de minimis) |
| Legal Basis Path | Section 301: 122 β USITC: 4107.11.60.60 / 4107.12.60.60 |
π Note:
- These codes apply to horse leather that is further processed or specifically designated as sole leather.
- The base tariff is lower (3.3%), but the Section 301 surcharge brings the total to 13.3%.
- Suitable for bulk shipments of processed leather sheets intended for sole manufacturing.
π― 3. 6406.10.05.00 β Horse Leather Shoe Upper Parts
| Item | Content |
|---|---|
| Base Tariff | 8.5% (ad valorem) |
| Additional Surtax | 7.5% |
| Section 301 Tariff | +10.0% (122 Clause Tariff) |
| Total Tariff | 26.0% |
| Tax Calculation | CIF Value Γ 26.0% |
| De Minimis Eligible? | β No (Denied de minimis) |
| Legal Basis Path | Section 301: 122 β USITC: 6406.10.05.00 |
π Warning:
- This rate applies if the horse leather is declared as upper parts rather than sole material.
- Higher base tariff and additional surtax result in a 26.0% total rate.
- Misclassification can lead to underpayment of duties and penalties.
π― 4. 6406.10.10.00 β Horse Leather Shoe Parts (Upper & Accessories)
| Item | Content |
|---|---|
| Base Tariff | 10.0% (ad valorem) |
| Additional Surtax | 0.0% |
| Section 301 Tariff | +10.0% (122 Clause Tariff) |
| Total Tariff | 20.0% |
| Tax Calculation | CIF Value Γ 20.0% |
| De Minimis Eligible? | β No (Denied de minimis) |
| Legal Basis Path | Section 301: 122 β USITC: 6406.10.10.00 |
π Note:
- This code covers general horse leather parts for footwear, including uppers and accessories.
- Total rate of 20.0% is lower than6406.10.05.00but still higher than sole leather codes.
π οΈ 4. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes material (horsehide), processing method (tanned/finished), intended use (sole/upper). |
| β Product Photos | βοΈ | Clear images showing leather texture, thickness, and any markings indicating sole vs. upper. |
| β Commercial Invoice | βοΈ | Must explicitly state "Horse Leather for Shoe Soles" or "Horse Leather Shoe Upper Parts" to match HS Code. |
| β Packing List | βοΈ | Details quantity, weight, and packaging type. |
| β Certificate of Origin | βοΈ | Required for tariff calculation and Section 301 applicability. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Sole is Ch41, Upper is Ch64; Correct Code, Lower Rate!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Horse leather sheets for soles | 4104.11.40.60 (15%) or 4107.xx.xx.xx (13.3%) |
Misdeclared as upper parts β 20-26% |
| Pre-cut horse leather for uppers | 6406.10.10.00 (20%) or 6406.10.05.00 (26%) |
Misdeclared as sole leather β 13.3-15% |
| Mixed shipments (soles + uppers) | Declare separately by HS Code | Combine into one code β Risk of seizure |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Orders | Provide customer orders + design specs to prove intended use (sole vs. upper). |
| Sample Shipments | Even samples are subject to tariffs; declare accurately to avoid delays. |
| Mixed Material Footwear Parts | If leather is combined with other materials, determine the "essential character" for classification. |
| Origin Verification | Ensure certificate of origin confirms Chinese origin to apply Section 301 surcharges correctly. |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4104.11.40.60 / 6406.10.10.00 |
13.3% - 26.0% | None specific | Section 301 applies; high due diligence required. |
| π¨π³ China | 4104.11.40.60 |
5% - 10% | CCC (if applicable) | Lower base tariffs; no Section 301. |
| πͺπΊ EU | 4104.11.40 / 6406.10.10 |
5% - 10% | CE (if applicable) | No Section 301; standard import duties apply. |
| π¦πΊ Australia | 4104.11.40.60 |
5% - 10% | RCM (if applicable) | Moderate tariffs; clear documentation essential. |
| π―π΅ Japan | 4104.11.40.60 |
5% - 10% | PSE (if applicable) | Low tariffs; efficient clearance. |
π Conclusion:
- USA has the highest effective tariff rates due to Section 301 surcharges.
- China, EU, and Japan have lower base tariffs, making them more cost-effective for imports.
- Accurate classification is critical to avoid overpaying taxes or facing customs penalties.
π 6. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring horse leather sole material as "shoe upper parts"
π Consequence: Higher tariff (20-26% vs. 13.3-15%) β Overpayment!
β Mistake 2: Declaring horse leather upper parts as "sole material"
π Consequence: Lower tariff declaration β Underpayment, penalties, and potential seizure!
β Mistake 3: Not specifying "horse" in the description
π Consequence: Customs may reclassify under general leather categories, leading to disputes.
β Mistake 4: Ignoring Section 301 surcharges
π Consequence: Unexpected additional 10% tax burden β Cash flow issues!
β Correct Approach:
"Horse Leather, Tanned, for Shoe Soles, HS Code 4104.11.40.60"
OR
"Horse Leather Parts for Shoe Uppers, HS Code 6406.10.10.00"
π― 7. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mnemonic:
πΉ "Sole is 41, Upper is 64; 15% or 13%, 20% or 26%!"
πΉ "Section 301 adds 10%; declare accurately, avoid fines!"
π Pro Tip:
If your horse leather products are originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for Section 301 Exemption, reducing tariffs to 0%~5%.
Recommend applying for an Advance Ruling to avoid clearance risks.
π£ Immediate Action:
π Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
π Ensure your horse leather products clear customs smoothly, optimize costs, and boost profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar of your cost 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.