Further Tanned Hairless Split Horsehide
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π Further Tanned Hairless Split Horsehide
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition and Classification: Do You Really Know "Further Tanned Hairless Split Horsehide"?
"Further Tanned Hairless Split Horsehide" refers to the split layer (the lower part of the hide) of horsehide that has undergone retanning, dyeing, and finishing processes but remains hairless (hair/flesh removed). It is distinct from full-grain leather and is widely used in footwear, gloves, upholstery, and accessories.
In international trade, it is categorized under Chapter 41 (Leather, Fur and Articles Thereof) or Chapter 43 (Fur Skins and Furs) depending on the final use and processing level. However, tanned split leather is almost exclusively classified under Chapter 41.
β οΈ Key Distinction Point:
- If the product is hairless, tanned, and split β It is Leather (Chapter 41).
- If it is with hair/fur intact β It is Fur (Chapter 43, unlikely for horsehide in this form).
- If it is crust leather (not fully finished) β Still Chapter 41, but different subheading.
- If it is rexine/artificial leather β Chapter 39 or 59 (Not applicable here).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Hair/Fur Status | Split Layer? |
|---|---|---|---|---|
4104.41.00.00 |
Other tanned leather of bovine (including buffalo) or equine (horse or ass) species, with hair on, in the dry state | Horsehide with hair (not hairless) | β With Hair | β No (Full hide) |
4104.51.00.00 |
Other tanned leather of bovine (including buffalo) or equine (horse or ass) species, without hair on, in the dry state | Hairless tanned horsehide (full grain or split) | β Hairless | β Yes/No (Includes split) |
4104.59.00.00 |
Other tanned leather of bovine or equine species, without hair on, in the dry state | Hairless tanned horsehide (if not specifically listed elsewhere) | β Hairless | β Yes/No |
4105.10.00.00 |
Chrome-tanned leather of bovine or equine species, without hair on | Chrome-tanned horsehide (hairless) | β Hairless | β Yes/No |
4106.21.00.00 |
Split leather, further dressed (including crust) | Split leather, further tanned/dressed | β Usually hairless | β Yes (Specifically Split) |
4106.22.00.00 |
Other split leather | Split leather, less processed | β Usually hairless | β Yes |
4106.30.00.00 |
Chrome-tanned split leather | Chrome-tanned split leather | β Usually hairless | β Yes |
π Critical Clarification:
- "Split Horsehide" specifically points to the lower layer of the hide.
- "Further Tanned" means it has undergone additional tanning/dyeing/finishing beyond the basic tanning stage.
- "Hairless" means no hair/fur.
- The most accurate HS Code for tanned, hairless, split horsehide is typically4104.51.00.00(if considered general tanned leather) or more specifically4106.21.00.00(if explicitly declared as split and further dressed).
- Preference: Customs authorities often prefer4104.51.00.00for hairless tanned equine leather unless the split nature is strictly emphasized for duty reasons. However,4106.21.00.00is more precise for split leather.π Important Note:
- If the split leather is chrome-tanned, use4106.30.00.00.
- If it is vegetable-tanned, use4104.51.00.00or4106.21.00.00.
- Default Recommendation:4104.51.00.00is widely accepted for hairless tanned equine leather, including splits, unless the importer seeks specific split-based duties.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4104.51.00.00 ββ Tanned Leather of Equine Species, Without Hair On
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Additional Tax | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Tax | +10% (for China/Hong Kong products, from November 10, 2025) |
| Total Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4104.51.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- The "25% USITC surtax" comes from Section 301 of the US Trade Act.
- The "10% IEEPA surtax" is the additional tariff on Chinese goods under the International Emergency Economic Powers Act.
- Total 35% is a high tariff, requiring advance planning!
π― 2. 4106.21.00.00 ββ Split Leather, Further Dressed
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Additional Tax | +25% |
| IEEPA Additional Tax | +10% |
| Total Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:4106.21.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Split leather tariffs are generally aligned with other tanned leather tariffs under Section 301.
- Whether classified as4104.51.00.00or4106.21.00.00, the total rate remains 35% for Chinese-origin goods.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes weight, thickness, tanning method (Chrome/Veg), finish type |
| β Photos of Product | βοΈ | Clear images showing texture, cut, and lack of hair |
| β Tanning Certificate | βοΈ | From the tannery, confirming tanning method and hair removal |
| β Commercial Invoice | βοΈ | Must state "Tanned Hairless Split Horsehide" |
| β Packing List | βοΈ | Must match invoice details |
| β Bill of Lading/Air Waybill | βοΈ | Standard shipping documents |
| β US Customs Bond | βοΈ | If applicable |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Hairless? Split? Tanned? Code 4104 or 4106. Don't Misdeclare as Fur!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Hairless, tanned horsehide | 4104.51.00.00 |
Declaring as "Fur" β Chapter 43 (Higher scrutiny) |
| Split leather, further dressed | 4106.21.00.00 |
Declaring as "Raw Leather" β Chapter 41 but wrong subhead |
| With hair intact | 4104.41.00.00 |
Declaring as "Hairless" β Severe penalty |
| Artificial leather | Chapter 39/59 | Declaring as "Real Horsehide" β Fraud |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate declarations for horsehide and other leathers |
| Chrome-Tanned Split | Use 4106.30.00.00 for precision, same 35% rate |
| Vegetable-Tanned Split | Use 4104.51.00.00 or 4106.21.00.00 |
| Small Samples | Still subject to 35% tariff, no de minimis exemption |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4104.51.00.00 |
35% (China) | None specific | High tariff due to Section 301 |
| π¨π³ China | 4104.51.00.00 |
5% | None | No additional surcharges |
| πͺπΊ EU | 4104.51.00.00 |
0% (if no anti-dumping) | REACH Compliance | No surcharges |
| π¬π§ UK | 4104.51.00.00 |
6% | UKCA Mark (if finished goods) | Post-Brexit rules apply |
| π―π΅ Japan | 4104.51.00.00 |
0% | None | Free trade agreement benefits |
π Conclusion:
- USA is the most expensive market for Chinese-origin tanned horsehide due to the 35% total tariff.
- EU and Japan are more favorable with 0%β6% tariffs.
- China imports at a low 5% rate.
π VI. Common Mistakes & Pitfall Avoidance Guide (Lessons from Tears)
β Mistake 1: Declaring "Hairless Split Horsehide" as "Fur Skins"
π Consequence: Wrong Chapter (43 vs 41), potential seizure, delay, and fines.
β Mistake 2: Failing to specify "Hairless" in the description
π Consequence: Customs may assume hair is present, leading to misclassification and penalties.
β Mistake 3: Not disclosing tanning method (Chrome vs. Vegetable)
π Consequence: Inaccurate HS Code selection, potential audits.
β Mistake 4: Using vague terms like "Leather Goods" instead of "Tanned Split Horsehide"
π Consequence: Customs may apply higher duty rates or require additional documentation.
β Correct Practice:
"Tanned Hairless Split Horsehide, Chrome-Tanned, Thickness 0.8mm, Used for Glove Lining, No Hair Present, Origin China"
π― VII. Conclusion: Professional Declaration Saves Time, Effort, and Money!
π― Remember the Mnemonic:
πΉ "Hairless Split? 4104 or 4106. 35% in USA, 0% in EU. Declare accurately, avoid penalties!"
πΉ "HS Code determines cost, 35% vs 0% is a huge difference. Declare precisely, save thousands!"
π Tips:
- If your horsehide is originating from Vietnam, Mexico, Thailand, or Malaysia, you may be eligible for IEEPA exemption, with rates as low as 0%β5%.
- Apply for a Binding Tariff Information (BTI) ruling in advance to avoid clearance risks.
π£ Take Action Now:
π Contact a professional customs broker + Provide product photos + Apply for HS Code pre-ruling
π Ensure your horsehide clears customs smoothly, boosts efficiency, and maximizes profits!
β¨ Professional Clearance Starts with Accurate 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.