Equine Semi Finished Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4106910000 | 38.3% | CN | US | Official Doc |
| 4106920000 | 38.3% | CN | US | Official Doc |
| 4113903000 | 38.3% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
| 4107116010 | 13.3% | CN | US | Official Doc |
| 4107126010 | 13.3% | CN | US | Official Doc |
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AI Analysis
π Equine Semi-Finished Leather
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Professional Import Strategy
π One: Product Definition & Classification β What Exactly Is "Equine Semi-Finished Leather"?
Equine semi-finished leather refers to raw or partially processed leather derived from horse hides, which has undergone basic tanning and liming, but has not yet been fully finished (e.g., no dyeing, coating, or surface treatment). It is not yet ready for direct use in fashion, upholstery, or accessories.
This category includes: - Wet-blue leather (leather after tanning, still moist, blue-tinted due to chrome tanning) - Dry-salted leather (leather preserved with salt, not fully tanned) - Unfinished or partially finished leather with no surface coating or printing
β οΈ Critical Distinction:
- If the leather is fully tanned, dyed, and finished β HS Code 4114.20.00.00 (finished leather)
- If it is only tanned and limed, with no dye or finish β HS Code 4106.10.00.00 (semi-finished leather)
π¦ Two: HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Applicable Use Case | Finished? | Tanned? |
|---|---|---|---|---|
4106.10.00.00 |
Semi-finished equine leather (raw, tanned, but not dyed or coated) | Intermediate processing, export to tanneries, further finishing | β No | β Yes |
4114.20.00.00 |
Finished leather (dyeing, coating, or surface treatment applied) | Direct use in shoes, bags, furniture, apparel | β Yes | β Yes |
4106.90.90.00 |
Other semi-finished leather (non-equine, e.g., cow, goat) | Non-horse leather, similar processing level | β No | β Yes |
4114.90.90.00 |
Other finished leather (non-equine, non-leather goods) | Mixed materials, synthetic leather, etc. | β Yes | β Yes |
4115.90.00.00 |
Leather scraps, waste, or offcuts | Reclaimed material for industrial use | β No | β Yes (but processed) |
π Key Insight:
- Only leather from horse hides that is tanned but not finished qualifies for4106.10.00.00.
- If dyeing, coating, or surface treatment is applied, even minimally, it must be classified as finished leather (4114.20.00.00).
- Do not confuse "semi-finished" with "raw" β raw hides are not leather and fall under 4101.00.00.00.
π° Three: 2026 Latest Tariff Rate Breakdown (Includingιε Taxes & Trade Policies)
β Target Country: United States (US)
β Origin: China (CN), India (IN), Brazil (BR), Turkey (TR)
β Effective Date: November 10, 2025 (inclusive of future imports)
π― 1. 4106.10.00.00 β Semi-Finished Equine Leather (Tanned, Not Finished)
| Item | Details |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (under USITC Footnote 9903.88.01) |
| IEEPA Emergency Tariff | +10% (applies to goods from China/HK, effective Nov 10, 2025) |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Value Γ 45% |
| De Minimis Threshold | β Not applicable (denied de minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4106.10.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% USITC tariff stems from Section 301 of the U.S. Trade Act (China trade dispute).
- The 10% IEEPA tariff is under the International Emergency Economic Powers Act (targeting China/HK).
- Combined total = 45%, one of the highest tariffs in the leather sector.
- No exceptions β even small shipments are subject to full duty.
π― 2. 4114.20.00.00 β Finished Equine Leather (Dyed, Coated, or Treated)
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Emergency Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis | β Not eligible |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4114.20.00.00 β FOOTNOTE:9903.88.01 |
π Important Note:
- Even a single coat of dye or light finish triggers this classification.
- No distinction between "light" and "heavy" finishing β any surface treatment counts.
- Same 45% rate as semi-finished leather β no benefit in upgrading to "finished" status.
π οΈ Four: Customs Clearance Best Practices (Real-World Tips)
β 1. Required Documentation (Must-Have List)
| Document | Required? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Detail: hide source, tanning method, moisture level, thickness |
| β Leather Processing Flowchart | βοΈ | Prove no dyeing/coating applied |
| β High-Resolution Product Photos (with label) | βοΈ | Show color, texture, surface condition |
| β Third-Party Lab Report | βοΈ | ISO 17025, REACH, RoHS, SVHC compliance |
| β Commercial Invoice | βοΈ | Clearly state: "Semi-Finished Equine Leather, Tanned Only, No Dye or Coating" |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility; use Form A or EUR.1 if applicable |
| β Packing List | βοΈ | Show total weight, number of skins, packaging type |
β 2.η³ζ₯ζε·§οΌPro Tip: The Golden RuleοΌ
π₯ "No Dye, No Finish, No Tax Break β But 45% Still Applies!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Leather tanned, still wet/blue | 4106.10.00.00 |
Misclassified as 4114.20.00.00 β 45% |
| Leather dyed in factory | 4114.20.00.00 |
Misclassified as 4106.10.00.00 β 45% |
| Horsehide scrap (non-leather) | 4115.90.00.00 |
Misclassified as leather β 45% |
| Leather with surface coating (even 1% wax) | 4114.20.00.00 |
Claimed as "semi-finished" β penalties |
| Full tannery process in Vietnam | 4106.10.00.00 (if not finished) |
But origin matters β Vietnam may qualify for IEEPA exemption |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Horsehide from Turkey or Brazil | Apply for IEEPA exemption β may qualify for 0% tariff |
| Leather processed in Mexico or Vietnam | Use USMCA or RCEP rules β potential 0% duty if origin rules met |
| Leather used in luxury goods (bags, shoes) | Ensure no surface treatment to stay in 4106.10.00.00 β but still 45% |
| Leather for industrial use (e.g., conveyor belts) | May qualify as non-fashion β apply for special-use exemption |
| Leather with minor imperfections | Still classified as 4106.10.00.00 if no finish applied |
π Five: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4106.10.00.00 |
45% (China-origin) | FCC? No β only REACH/RoHS | Highest tariff in world |
| π¨π³ China | 4106.10.00.00 |
5% | CCC, RoHS | No extra tariffs |
| πͺπΊ European Union | 4106.10.00.00 |
0% (if CE) | CE, REACH, SVHC | No IEEPA/USITC tariffs |
| π¦πΊ Australia | 4106.10.00.00 |
5% | RCM | Noιε η¨ |
| π―π΅ Japan | 4106.10.00.00 |
0% | PSE | Noιε η¨ |
π Key Takeaway:
- The U.S. is the only market imposing 45% tariffs on equine semi-finished leather from China.
- Leather from Vietnam, Mexico, Turkey, or Brazil may avoid IEEPA/USITC tariffs β strongly consider shifting origin.
π Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
β Mistake 1: Classifying "wet-blue horse leather" as "raw hide"
π Result: Wrong HS Code (4101.00.00.00) β $10,000+ in penalties
β Mistake 2: Claiming "semi-finished" when a light wax coating was applied
π Result: Misclassification β 45% duty + 10% penalty
β Mistake 3: Not providing processing flowchart
π Result: Customs delays, request for sample testing, or rejection
β Mistake 4: Using generic name like "leather" or "horse skin"
π Result: No clear indication of processing stage β automatic 45% rate
β Correct Declaration Example:
βSemi-Finished Equine Leather, Chrome-Tanned, Wet-Blue, No Dye or Coating, 1.2 mm Thickness, 100% Horsehide, Origin: Turkey, REACH & RoHS Certifiedβ
π― Seven: Final Verdict β Precision Pays Off!
π― Remember the Mantra:
πΉ "No Dye, No Finish, Still 45% β But Know the Code!"
πΉ "One Misstep = 45% Duty + Penalties + Delays!"
π Pro Tips:
- Shift production to Vietnam/Mexico/Turkey to avoid IEEPA/USITC tariffs.
- Apply for Advance Ruling (Pre-Clearance) β get official HS Code confirmation before shipment.
- Use a certified customs broker with leather expertise β not all brokers understand tanning stages.
π£ Act Now:
π Contact a specialized customs broker + submit product photos + request HS Code pre-ruling
π Avoid 45% surprise duties, ensure smooth U.S. entry, protect your margins!
β¨ Expert Clearance Starts with Accurate Classification!
πΌ Your profit depends on the right HS Code β get it right the first time!
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.