High end leather (hair side removed, full grain, unsplit, other)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104115080 | 13.3% | CN | US | Official Doc |
| 4106920000 | 38.3% | CN | US | Official Doc |
| 4106910000 | 38.3% | CN | US | Official Doc |
| 4105300000 | 12.0% | CN | US | Official Doc |
| 4105109000 | 12.0% | CN | US | Official Doc |
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AI Analysis
𧳠Premium Unsplit Leather: HS Code Classification & Clearance Guide (2026 Update)
π Global Trade Compliance & Tax Strategy | High-End Leather Import Guide
π I. Product Definition: What is "High-End Unsplit Leather"?
This commodity refers to premium animal hides (specifically Sheep or Lamb) that have undergone tanning or semi-tanning.
Key Technical Characteristics: * Surface Integrity: Full Grain β The natural grain is preserved (no sanding); the hair side has been removed (delivered). * Structure: Unsplit β The hide has not been split into a top-grain layer and a suede/split layer. It is a single, full-thickness layer. * Processing State: Tanned or Semi-Tanned (chemically or vegetable processed to prevent decay, but not further finished into garments or other specific articles). * Category: "Other" β It does not fall into specific sub-categories like "buckskin" or "sheepskin lined," hence it falls under the "Other" (Other) catch-all classification within the leather chapters.
β οΈ Critical Distinction:
- If split into two layers (top grain + split), it falls under different codes.
- If further processed into gloves, shoes, or bags, it falls under Chapter 42.
- This specific input (Full Grain, Unsplit, Tanned) must be classified under Chapter 41 (Raw Hides, Skins, and Leather).
π¦ II. HS Code Classification Matrix (2026 Authorized Rates)
Based on the product description, the goods match three specific HS Codes found in the analysis data. The classification depends on the exact species (Sheep/Lamb vs. Other Animals) and the state of tanning.
| HS Code | Product Description Match | Origin/Material Logic | Total Tax Rate (US Import) |
|---|---|---|---|
| 4105.10.90.00 | Sheep or Lamb Leather Match: Full grain, unsplit, hair removed, tanned. |
β
Sheep/Lamb β Tanned/Semi-tanned β Unsplit |
12.0% |
| 4105.30.00.00 | Sheep or Lamb Leather Match: Unsplit, primary form, "Other" category. |
β
Sheep/Lamb β Unsplit β Primary Form |
12.0% |
| 4106.91.00.00 | Other Animals' Leather Match: Tanned/Semi-tanned, unsplit, "Other" category. |
β
Other Species (e.g., Goat, Reindeer, etc.) β Unsplit β Primary Form |
38.3% |
π Deep Dive Analysis: * 4105.10.90.00 & 4105.30.00.00: These are identical in total tax (12%). The distinction lies in the specific sub-category of "Sheep or Lamb". If your high-end leather is Sheep or Lamb, these are the correct codes. The "Other" (90.00/30.00) is the "catch-all" for unclassified sheep/lamb leather. * 4106.91.00.00: This applies ONLY if the leather is from animals OTHER than sheep/lamb (e.g., Goat, Cow, Pig). The tax is significantly higher (38.3%) due to specific trade measures. * Decision: Confirm the species immediately. Sheep/Lamb = 12% vs. Other = 38.3%.
π° III. 2026 Tariff Breakdown & Legal Basis (Detailed)
β Applicable Market: United States (US)
β Origin: China (CN)
β Status: Active 2026 Tariff Regime
π― Scenario A: Sheep/Lamb Leather (4105.10.90.00 / 4105.30.00.00)
Total Tax: 12.0%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Base Duty | 2.0% | Standard MFN (Most Favored Nation) rate for leather. |
| Section 301 | 0.0% | No specific 301 penalty for this specific unsplit leather sub-category. |
| Section 122 | 10.0% | Crucial: "122" refers to specific Section 301/Trade Action duties (often related to retaliatory or targeted measures on specific Chinese goods). |
| Total | 12.0% | Low Risk Zone |
π Interpretation:
For Sheep/Lamb unsplit leather, the base duty is low (2%), but you face a specific 10% "122 Clause" penalty. This is a targeted duty often applied to specific textile/leather raw materials. Total cost is manageable at 12%.
π― Scenario B: Other Animal Leather (4106.91.00.00)
Total Tax: 38.3%
| Component | Rate | Legal Basis / Description |
|---|---|---|
| Base Duty | 3.3% | Standard MFN rate for other animal leather. |
| Section 301 | 25.0% | High Penalty: Standard 301 penalty rate applied to this category. |
| Section 122 | 10.0% | Targeted penalty applied to specific Chinese imports. |
| Total | 38.3% | High Risk Zone |
π Interpretation:
If the "High End" leather is not Sheep/Lamb, the 25% Section 301 tax kicks in, plus the 10% Section 122 tax. Total 38.3% is a significant cost increase.
π οΈ IV. Clearance Operational Strategy (Action Plan)
β 1. Documentation Checklist (Non-Negotiable)
To prove the "Unsplit, Full Grain, Tanned" status and avoid classification disputes:
| Document | Requirement | Why? |
|---|---|---|
| Technical Specification Sheet | Must state: "Unsplit," "Full Grain," "Hair Removed," "Tanned/Semi-Tanned." | Proves it is not "Suede" (which is split) and not "Garment" (finished). |
| Species Certificate | CRITICAL: Must explicitly state "Sheep" or "Lamb". | Determines if you pay 12% or 38.3%. |
| Photos of Cut Section | Clear image showing no split line (single layer). | Visual proof of "Unsplit" to Customs. |
| Processing Description | Detail the tanning method (Chrome/Veg) and that no further finishing (dyeing, embossing) was done to make it a "finished leather" for bags. | Prevents reclassification under Chapter 42. |
| Commercial Invoice | Describe as: "High End Unsplit Sheep/Lamb Leather, Full Grain, Tanned." | Aligns with HS Code 4105. |
β 2. Declaration Strategy (The "Golden Rules")
π₯ Rule 1: Species is King
- Sheep/Lamb β Declare under 4105.10.90.00 or 4105.30.00.00. Tax: 12%.
- Goat/Cow/Other β Declare under 4106.91.00.00. Tax: 38.3%.
β οΈ Misdeclaring Goat leather as Sheep leather to save 26% tax is Customs Fraud (High Risk).π₯ Rule 2: "Unsplit" Definition
- Do NOT describe the product as "Split Leather" or "Split Suede."
- If the hide was split, the tax might change entirely or be rejected as "finished" material.
- Key Phrase: "Full thickness, unsplit, hair removed."π₯ Rule 3: Avoid "Finished Leather" Trap
- If the leather has been "further worked" (e.g., heavily embossed, colored specifically for bags), it might move to Chapter 42.
- Strategy: Declare strictly as "Tanned/Semi-tanned, unworked" raw material to stay in Chapter 41.
β 3. Special Scenarios & Pitfalls
| Situation | Risk Level | Action |
|---|---|---|
| Ambiguous Species Label | π High | Request a Species Certificate from the supplier immediately. If "Mixed", you may be forced to pay the highest rate (38.3%). |
| "Semi-Tanned" State | π’ Safe | "Semi-tanned" is explicitly allowed in 4105/4106. No penalty for this state. |
| Hair Side Removed | π’ Safe | This is standard for tanned leather. Explicitly state it to avoid "Raw Hide" classification (which has different duties). |
| Customs Audit | π Critical | If audited, provide the cross-section photo. If they see a split, they will reject the "Unsplit" claim. |
π V. Market Comparison & Strategic Advice
| Market | Recommended HS Code | Estimated Duty | Strategy |
|---|---|---|---|
| πΊπΈ USA | 4105.10.90.00 (Sheep) or 4106.91.00.00 (Other) |
12.0% or 38.3% | Critical: Ensure Species is declared correctly. The 26% gap is huge. |
| πͺπΊ EU | 4105 / 4106 | Varies (0-8%) | Generally lower, but CE/Environmental rules apply. |
| π¨π³ China | 4105 / 4106 | Varies | Re-export strategy possible if duty is low. |
π Strategic Conclusion:
If your "High End Leather" is Sheep or Lamb, you are in a Low-Tax Zone (12%).
If it is Other Animals, you are in a High-Tax Zone (38.3%).
Action: Verify the species before shipping. If it is "Other," consider sourcing from a different country to avoid Section 301 penalties.
π VI. Final Checklist for Shippers
- [ ] Confirm Species: Is it Sheep/Lamb? If YES β 4105.10/4105.30. If NO β 4106.91.
- [ ] Verify "Unsplit": Ensure no splitting has occurred.
- [ ] Check Tanning: Ensure it is Tanned/Semi-tanned (not raw, not finished garment).
- [ ] Calculate Cost:
- Sheep/Lamb = CIF Γ 1.12
- Other = CIF Γ 1.383
- [ ] Document: Prepare Technical Spec Sheet + Species Certificate.
β¨ Pro Tip:
If the supplier cannot provide a definitive species certificate, assume 38.3% tax in your cost model. Do not gamble on "Sheep" classification without hard evidence.
Customs Classifications are strict on "Unsplit" and "Species."
πΌ Your Cost, Your Strategy.
Don't let a 26% tax error sink your profit margin.
π Classify Correctly, Ship Faster, Pay Less.
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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.