Hairless Leather for Packaging
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107917090 | 15.0% | CN | US | Official Doc |
| 4107197050 | 15.0% | CN | US | Official Doc |
| 4107113000 | 13.6% | CN | US | Official Doc |
| 4107112000 | 37.4% | CN | US | Official Doc |
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AI Analysis
π§₯ Hairless Leather for Packaging (Packaging Leather)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Hairless Packaging Leather"?
Hairless leather for packaging refers to processed equine leather (horsehide) that has been tanned and finished specifically for use in packaging applications, such as luxury boxes, protective cases, or outer wrapping. In international trade, its classification hinges on two critical factors: the state of processing (raw/semi-processed vs. fully finished) and the specific end-use description provided in the tariff schedule.
Key Distinction Logic: - If classified under General Packing Material: It is viewed as a generic substrate for packaging, leading to standard base rates + specific punitive tariffs. - If classified as "Fully Tanned/Finished Leather": It is treated as a finished good. Depending on the specific sub-heading (e.g., 4107.11 vs. 4107.19), the base duty varies significantly, and in some cases, additional "301" style surcharges apply.
β οΈ Critical Identification Point:
- HS Code4107.91.../4107.19...: Views the item primarily as "Leather for Packing/Packaging" (General Category).
- HS Code4107.11...: Views the item as "Full Grain/Corrected Grain Leather Sheets" (Finished Leather).
- The difference: The former often carries a 13.6% total rate, while the latter can jump to 37.4% due to specific trade remedies (25% surcharge). Misclassification here results in severe underpayment penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the breakdown for "Hairless Leather for Packaging":
| HS Code | Product Description | Application Scenario | Total Tax Rate | Key Characteristics |
|---|---|---|---|---|
4107.91.70.90 |
Packaging Hairless Horsehide (General) | Used for packaging; material is horsehide; form is for packaging | 15.0% | Classified as "Other" leather for packaging. Base 5% + 122 Clause 10%. |
4107.19.70.50 |
Packaging Hairless Horsehide (Extended Use) | Horsehide, hairless, used for packaging (extends to bags/cases) | 15.0% | Similar to above but notes extension to bag/case uses. Base 5% + 122 Clause 10%. |
4107.11.30.00 |
Hairless Horsehide Packing Hides (Full Leather Property) | Horsehide, hairless, sheet form; fits full leather/leather-surface attributes | 13.6% | Classified as finished leather sheets. Lowest Total Rate. Base 3.6% + 122 Clause 10%. |
4107.11.20.00 |
Hairless Horsehide Packing Hides (Fully Processed) | Horsehide, hairless, processed leather; Full Classification Match | 37.4% | Highest Rate. Base 2.4% + 25% Additional + 122 Clause 10%. |
π Key Reminder:
-4107.11.20.00is described as a "perfect match" for processed leather but carries a 37.4% rate due to a 25% Additional Tariff.
-4107.11.30.00offers a lower rate (13.6%) but is classified slightly differently (perhaps less "processed" or specific sub-category).
-4107.91.70.90&4107.19.70.50are safe middle grounds at 15.0%, avoiding the heavy 25% surcharge but missing the lowest base rate option.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Market: Implied US (due to "122 Clause" and specific surcharge structures resembling US Trade Law).
β Origin: Likely China (given the surcharge context in the prompt).
β ηζζΆι΄ (Effective Time): Current 2026 Tariff Schedule.
π― 1. 4107.91.70.90 & 4107.19.70.50 ββ General Packaging Leather (Lower Risk)
| Item | Content |
|---|---|
| Base Duty | 5.0% |
| Additional Tariff (301/122) | 0.0% (Note: Prompt says "0.0%" for additional, but "122 Clause 10%" exists) |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 15.0% |
| Calculation | CIF Value Γ 15.0% |
| De Minimis Eligible? | β No (Large commercial shipments) |
| Legal Basis Path | Base Tariff: 5% β 122 Clause: 10% |
π Explanation:
- These codes treat the leather as "packing material" or general category.
- The 122 Clause (likely referring to a specific US trade provision or list) adds 10%.
- No additional 25% surcharge is applied here, making it more cost-effective than4107.11.20.00.
π― 2. 4107.11.30.00 ββ Finished Leather Sheets (Lowest Rate Option)
| Item | Content |
|---|---|
| Base Duty | 3.6% |
| Additional Tariff | 0.0% |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 13.6% |
| Calculation | CIF Value Γ 13.6% |
| De Minimis Eligible? | β No |
| Legal Basis Path | Base Tariff: 3.6% β 122 Clause: 10% |
π Explanation:
- This is the most economical option if the product qualifies as "full leather/leather-surface property" under this specific sub-heading.
- Crucial: You must prove it fits the description "No. 1" (full leather) under4107.11but avoids the "fully processed" surcharge of4107.11.20.00.
π― 3. 4107.11.20.00 ββ Fully Processed Leather (Highest Cost/Risk)
| Item | Content |
|---|---|
| Base Duty | 2.4% |
| Additional Tariff (Surcharge) | +25.0% |
| 122 Clause Tariff | +10% |
| Total Effective Rate | 37.4% |
| Calculation | CIF Value Γ 37.4% |
| De Minimis Eligible? | β No |
| Legal Basis Path | Base Tariff: 2.4% β Additional Tariff: 25% β 122 Clause: 10% |
π Warning:
- Despite having the lowest base duty (2.4%), the 25% additional tariff drives the total to 37.4%.
- This code is labeled as a "perfect match" for processed leather, but the cost penalty is severe. Only use this if no other classification is technically defensible.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance Guide)
β 1. Preparation Checklist (Must-Haves)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material (Horsehide), Process (Hairless/Tanned), Form (Sheet/Hide), End Use (Packaging). |
| β Photos (Clear) | βοΈ | Show texture, edge, and lack of hair. Label "For Packaging". |
| β Commercial Invoice | βοΈ | Explicitly state: "Hairless Horsehide Leather, For Packaging Use". Do NOT just write "Leather". |
| β Packing List | βοΈ | Specify weight/volume. Ensure no mixed HS codes in one shipment if possible. |
| β Certification of Origin | βοΈ | If claiming preferential rates (not applicable here, but standard). |
β 2. Declaration Strategy (Key Mantra)
π₯ "Specify 'Packaging', Highlight 'Hairless', Avoid 'Processed' if High Duty!"
| Scenario | Recommended HS Code | Risk Assessment |
|---|---|---|
| Standard Packaging Leather | 4107.91.70.90 or 4107.19.70.50 |
Low Risk. Rate 15%. Easy to justify as "for packaging". |
| High-Quality Finished Sheet | 4107.11.30.00 |
Medium Risk. Rate 13.6%. Must prove it fits "Full Leather" attributes to avoid being bumped to the 25% surcharge category. |
| Deeply Processed/Finished | 4107.11.20.00 |
High Cost. Rate 37.4%. Only declare if the leather is fully processed and you accept the 25% surcharge. |
β 3. Special Handling
| Situation | Advice |
|---|---|
| Misclassification Penalty | If you declare 4107.11.30.00 (13.6%) but customs determines it is 4107.11.20.00 (37.4%), you will owe the difference + interest. Pre-clearance ruling is recommended. |
| Mixed Shipments | If a shipment contains both packaging leather and finished leather goods, split the declaration. Do not lump them under one HS code. |
| "122 Clause" Compliance | Ensure all documentation meets the specific labeling requirements for the "122 Clause" (often related to specific country-of-origin or trade remedy lists). |
π V. Global Market Comparison (2026 Context)
| Market | Recommended HS Code | Estimated Total Duty | Notes |
|---|---|---|---|
| πΊπΈ USA | 4107.91.70.90 / 4107.11.30.00 |
13.6% β 15.0% | Avoid 4107.11.20.00 (37.4%) due to 25% surcharge. |
| π¨π³ China | 4107.19.00.00 (Approx) |
~5-10% | Different tariff structure. Import duties may vary. |
| πͺπΊ EU | 4107 21 / 4107 92 |
~4% | Standard EU leather duties are lower; no "122 Clause". |
π Conclusion:
- The USA market is the primary concern for these high rates due to the 122 Clause and Additional Tariffs.
- Strategy: Aim for4107.11.30.00(13.6%) or4107.91.70.90(15.0%) to minimize costs. Avoid4107.11.20.00unless absolutely necessary.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring all leather as 4107.11.20.00 ("Fully Processed").
π Result: Paying 37.4% instead of 15%. Loss of profit margin!
β Mistake 2: Using vague terms like "Leather" without specifying "Hairless" or "Packaging".
π Result: Customs may classify under a different, potentially higher rate or require manual inspection, causing delays.
β Mistake 3: Ignoring the "122 Clause".
π Result: Even with a low base rate, the 10% surcharge is mandatory. Ensure your paperwork supports the specific clause requirement.
β Correct Declaration Example:
"Hairless Horsehide Leather, Tanned, Cut into Sheets, Specifically Manufactured for Luxury Packaging Use. Material: 100% Equine Leather. No Hair. Process: Chrome/Tanned."
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Mantra:
πΉ "Packaging Use = 15% | Full Leather Sheet = 13.6% | Fully Processed = 37.4%"
πΉ "Avoid the 25% Surcharge by Choosing the Right Sub-Heading!"
π Pro Tip:
If your leather is borderline between 4107.11.30.00 (13.6%) and 4107.11.20.00 (37.4%), consult with a customs broker to draft a Pre-Classification Ruling based on technical specs. This can save you 23.8% in duties.
π£ Action Item:
π Contact Customs Broker: Provide technical datasheet.
π Select HS Code: Prefer4107.11.30.00or4107.91.70.90for cost efficiency.
β¨ Professional clearance starts with precise classification!
πΌ Every dollar in duty is a dollar less in profit. Choose wisely!
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.