Hairless Full Grain Equine Leather Semi Finished
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107113000 | 13.6% | CN | US | Official Doc |
| 4107118000 | 12.4% | CN | US | Official Doc |
| 4101501091 | 17.5% | CN | US | Official Doc |
| 4101901040 | 17.5% | CN | US | Official Doc |
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AI Analysis
π΄ Hairless Full Grain Equine Leather (Semi-Finished)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Raw Hide Imports
π I. Product Definition & Classification: Do You Truly Understand "Equine Leather"?
Hairless full grain equine leather (semi-finished) refers to horsehide that has undergone initial tanning or processing but has not yet been split, finished, or turned into final leather goods. It retains its natural grain surface (full grain) and is classified as semi-finished, not raw hide nor finished leather.
In international trade, this product falls under Chapter 41 (Animal Skins and Leather), specifically under heading 4107 (Leather further prepared after tanning or chrome tanning, whether or not additionally dressed or pigmented, including parchment-dressed leather, but excluding head skins of heading 4106).
β οΈ Key Distinction:
- If the leather is split (layered) or finished (dyed, coated, buffed) β It may fall under different subheadings.
- If it is raw, un-tanned, or onlyηθ δΏε (salt-preserved) β It falls under 4101 (Raw Hides and Skins).
- For semi-finished, hairless, full-grain equine leather, the correct classification depends on whether it is split or whole, and whether it is pre-tanned or post-tanned.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Split/Full Grain? | Tax Rate (USA, China Origin) |
|---|---|---|---|---|
4107.11.30.00 |
Semi-finished full-grain horsehide, hairless, tanned or chrome-tanned, not further prepared | Leather goods manufacturing, upholstery, accessories | β Full Grain, β Hairless | 13.6% |
4107.11.80.00 |
Other semi-finished full-grain horsehide, hairless, tanned or chrome-tanned, not further prepared | Custom leather work, specialized industrial use | β Full Grain, β Hairless | 12.4% |
4101.50.10.91 |
Whole horsehide, unsplit, full-grain, raw (un-tanned or pre-tanned), not further processed | Raw material for tanneries, initial processing stage | β Whole, β Raw/Pre-tanned | 17.5% |
4101.90.10.40 |
Other raw horsehide, unsplit, full-grain, not pre-tanned or further processed | Initial import for tanning operations | β Whole, β Raw | 17.5% |
π Critical Notes:
-4107codes apply to semi-finished leather (tanned but not finished).
-4101codes apply to raw hides (un-tanned or minimally preserved).
- Full grain means the natural grain surface is intact; hairless means hair has been removed (de-haired).
- Splitting the leather would move it to 4107.12 or 4107.19.
π° III. 2026 Latest Tariff Rate Breakdown (Including Duties, Surtaxes, and Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4107.11.30.00 ββ Semi-Finished Full-Grain Horsehide (Specific Subheading)
| Item | Content |
|---|---|
| Base Duty Rate | 3.6% (ad valorem) |
| Section 301 Surcharge | +10% (122 Clause Tariff) |
| USITC Surcharge | 0% |
| Total Duty Rate | 13.6% |
| Tax Calculation | CIF Value Γ 13.6% |
| De Minimis Exemption Eligible? | β No (not eligible for de minimis treatment under current rules for leather goods) |
| Legal Authority Path | HTSUS:4107.11.30.00 β Section 301: 122 Clause β USITC |
π Explanation:
- The 3.6% base duty is standard for semi-finished leather.
- The 10% surcharge is applied under Section 301, Clause 122, targeting specific leather products from China.
- No additional USITC surcharge applies to this subheading.
π― 2. 4107.11.80.00 ββ Other Semi-Finished Full-Grain Horsehide
| Item | Content |
|---|---|
| Base Duty Rate | 2.4% |
| Section 301 Surcharge | +10% (122 Clause Tariff) |
| USITC Surcharge | 0% |
| Total Duty Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Exemption Eligible? | β No |
| Legal Authority Path | HTSUS:4107.11.80.00 β Section 301: 122 Clause β USITC |
π Note:
- This subheading is a catch-all for semi-finished full-grain horsehide not specified in4107.11.30.00.
- The base duty is slightly lower (2.4% vs 3.6%), but the 10% surcharge remains the same.
π― 3. 4101.50.10.91 & 4101.90.10.40 ββ Raw Horsehide (Unsplit, Full-Grain)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +7.5% |
| 122 Clause Tariff | +10% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption Eligible? | β No |
| Legal Authority Path | HTSUS:4101.50.10.91 / 4101.90.10.40 β Section 301: 122 Clause β USITC |
π Explanation:
- These codes apply to raw, un-tanned, or minimally preserved horsehide.
- The base duty is 0%, but the 7.5% Section 301 surcharge and 10% 122 Clause surcharge result in a higher total rate (17.5%) compared to semi-finished leather.
- Importers must ensure the product is truly raw (un-tanned) to qualify for this classification.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Items Mandatory)
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include tanning method, hair removal process, grain integrity, dimensions, weight |
| β Photos of Leather (with Grain Surface) | βοΈ | Must clearly show "full grain" and "hairless" characteristics |
| β Commercial Invoice | βοΈ | Clearly state: "Hairless Full Grain Equine Leather, Semi-Finished, HTSUS [Code]" |
| β Packing List | βοΈ | Detail quantity, weight, and packaging type |
| β Certificate of Origin (CO) | βοΈ | If origin is not China, may affect surcharge eligibility |
| β Tanning Process Report | βοΈ | If challenged, provides proof of semi-finished status vs. raw hide |
| β Third-Party Inspection Report | βοΈ | Recommended for high-value shipments to confirm classification |
β 2. Declaration Tips (Key Mnemonics)
π₯ βFull Grain, Hairless, Semi-Finished β HTSUS 4107.11.x0.x0β
π₯ βRaw, Unsplit, Un-tanned β HTSUS 4101.x0.x0.x0β
| Scenario | Correct Declaration | Common Error |
|---|---|---|
| Tanned, hairless, full-grain, not finished | 4107.11.30.00 or 4107.11.80.00 |
Misdeclared as raw hide β 17.5% vs 13.6% |
| Raw, un-tanned horsehide | 4101.50.10.91 or 4101.90.10.40 |
Misdeclared as semi-finished β Underpayment risk |
| Split horsehide | 4107.12.x0.x0 or 4107.19.x0.x0 |
Misdeclared as full-grain β Classification error |
| Finished leather (dyed, coated) | 4104.11.00.00 or 4104.19.00.00 |
Misdeclared as semi-finished β Higher duty + penalties |
β 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Leather | Provide design specs + supplier declaration to confirm semi-finished status |
| Mixed Shipments (Raw + Semi-Finished) | Declare separately with clear HS codes; do not mix |
| Leather for Medical Use | Still subject to Chapter 41; no duty exemption unless specific medical device classification applies |
| Leather for Military/Aerospace | May qualify for special reporting, but no duty exemption under current rules |
π V. Global Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.11.30.00 / 4107.11.80.00 |
13.6% / 12.4% | None | 17.5% for raw hide |
| π¨π³ China | 4107.11.30.00 / 4107.11.80.00 |
5.0% | None | No Section 301 surcharge |
| πͺπΊ EU | 4107.11.30.00 / 4107.11.80.00 |
6.5% | CE (if leather goods) | No surcharges for semi-finished |
| π¦πΊ Australia | 4107.11.30.00 / 4107.11.80.00 |
5.0% | None | No additional tariffs |
| π―π΅ Japan | 4107.11.30.00 / 4107.11.80.00 |
6.0% | None | No surcharges |
π Conclusion:
- USA imposes the highest effective duty due to Section 301 and 122 Clause surcharges.
- China, EU, Australia, and Japan have lower or no additional surcharges for semi-finished leather.
- Raw hide (4101) faces higher total duties in the US (17.5%) compared to semi-finished (13.6%/12.4%).
π VI. Common Errors & Pitfall Guide (Lessons from Real Cases)
β Error 1: Declaring raw hide as semi-finished leather
π Consequence: Underpayment of duty β 13.6% instead of 17.5% β Penalties + Back Taxes
β Error 2: Declaring semi-finished leather as raw hide
π Consequence: Overpayment of duty β 17.5% instead of 13.6% β Lost Profit
β Error 3: Not providing photos or specs to prove "full grain" and "hairless" status
π Consequence: Customs reclassification β Delays + Possible Rejection
β Error 4: Using vague descriptions like "horse leather" without specifying processing stage
π Consequence: Classification ambiguity β Higher audit risk
β Correct Practice:
βHairless Full Grain Equine Leather, Semi-Finished, Tanned, Unsplit, for Upholstery, HTSUS 4107.11.30.00, Origin: Chinaβ
π― VII. Conclusion: Precise Classification Saves Money and Time
π― Remember the Mnemonic:
πΉ βSemi-Finished = 4107, Raw = 4101, Full Grain = Intact Surface, Hairless = No Hairβ
πΉ β13.6% or 12.4% for Semi-Finished, 17.5% for Raw β Donβt Mix Them!β
πΉ βHS Code Determines Duty, Error Costs Thousands!β
π Pro Tip:
If your leather is imported from Vietnam, Mexico, Thailand, or Malaysia, you may avoid Section 301 surcharges by claiming non-China origin.
Consider applying for an Advance Ruling from CBP to lock in the correct HS Code and mitigate audit risk.
π£ Immediate Action:
π Consult a licensed customs broker + Provide Product Photos + Specs + Apply for CBP Advance Ruling
π Ensure Smooth Clearance, Lower Duties, and Higher Profit Margins!
β¨ Professional Classification Starts with Precision!
πΌ Every Dollar Saved is a Dollar Earned!
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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.