High quality Bovine Leather
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107113000 | 13.6% | CN | US | Official Doc |
| 4107118000 | 12.4% | CN | US | Official Doc |
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107113000 | 13.6% | CN | US | Official Doc |
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AI Analysis
🐂 High-Quality Bovine Leather (Genuine Cowhide)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition: What Exactly is "High-Quality Bovine Leather"?
High-quality bovine leather refers to the hide of cattle that has undergone tanning and finishing processes to preserve its natural durability and aesthetic appeal. In international trade, this category is strictly divided based on physical state and surface treatment, which directly dictates the HS Code and the applicable tax burden.
Two Main Categories:
- Sheared/Split Leather (皮革片/碎皮): Leather that has been split into layers or is in sheet form, often with lower structural integrity than full grain.
- Full Grain/Whole Hides (全粒面整张皮/未劈层): The highest quality. The hide is intact (not split into layers) and retains the natural grain surface. It is considered "premium" due to its strength and texture.
⚠️ Critical Distinction Point: - If the leather is split (separated into layers) or in sheet/split form for further processing → Typically falls under 4107.11.30.00. - If the leather is whole hide, full grain (unsplit), and in complete sheet form → Typically falls under 4107.11.10.20 or 4107.11.80.00.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Split/Unsplit? | Grain Status |
|---|---|---|---|---|
4107.11.10.20 |
Premium Cowhide Sheets or Whole Hides, Unsplit or Full Grain | High-end bags, luxury footwear, premium upholstery; Material is cowhide, form is sheet/whole | ❌ Unsplit | ✅ Full Grain/Unsplit |
4107.11.30.00 |
Premium Cowhide Sheets, Unsplit (Inferred) | Leather pieces/sheets for cutting; Likely split or specific sheet form not classified as full grain whole hide | ⚠️ Inferred Unsplit* | N/A (Sheet Form) |
4107.11.80.00 |
Premium Whole Cowhide Hides, Treated, Full Grain, Unsplit | Luxury goods requiring large, intact hides; Processed but retains full grain structure | ❌ Unsplit | ✅ Full Grain |
🔍 Key Reminder: -
4107.11.10.20is for premium unsplit/full-grain leather in sheet or whole hide form. -4107.11.80.00is specifically for whole hides (not cut into sheets) that are full-grain and treated. -4107.11.30.00applies to sheets that do not meet the "whole hide" or "premium full-grain sheet" criteria of the other codes, often inferred as unsplit but in sheet form.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (for subsequent imports)
🎯 1. 4107.11.10.20 —— Premium Cowhide Sheets/Whole Hides (Unsplit/Full Grain)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Under Section 301) |
| Section 122 Tariff | +10.0% (Specific China-related provision) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (High tariff goods are exempt from de minimis benefits) |
| Legal Basis Path | Section 301 → Section 122 → USITC:4107.11.10.20 |
📌 Explanation: - The 0% base rate reflects the standard MFN rate for certain leathers. - The +25% is the standard Section 301 retaliatory tariff on Chinese goods. - The +10% is an additional levy under Section 122 (often related to national security or specific trade remedies). - Total 35% is a high-cost barrier. Importers must account for this in cost modeling.
🎯 2. 4107.11.30.00 —— Premium Cowhide Sheets (Unsplit)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.6% (ad valorem) |
| USITC Additional Tariff | 0.0% (Exempt or excluded from Section 301 list for this specific subheading) |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 13.6% |
| Tax Calculation | CIF Value × 13.6% |
| De Minimis Eligibility | ⚠️ Check Carefully (Low total rate might allow for de minimis in some cases, but verify current policy) |
| Legal Basis Path | Section 122 → USITC:4107.11.30.00 |
📌 Note: - This code has a lower total tariff (13.6%) compared to
4107.11.10.20. - The 0% USITC surcharge is a key advantage here, likely due to specific trade exclusions or classifications. - Suitable for sheet forms that are premium but do not qualify as "full-grain whole hides" under other codes.
🎯 3. 4107.11.80.00 —— Premium Whole Cowhide Hides (Full Grain, Treated)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (ad valorem) |
| USITC Additional Tariff | 0.0% (Exempt or excluded from Section 301 list for this specific subheading) |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ⚠️ Check Carefully |
| Legal Basis Path | Section 122 → USITC:4107.11.80.00 |
📌 Note: - This code has the lowest total tariff (12.4%). - Ideal for whole, intact hides (not cut into sheets) that are full-grain. - The 0% USITC surcharge makes this the most cost-effective option if the product qualifies as a "whole hide" rather than a "sheet."
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must specify: Type (Cowhide), Treatment (Tanned, Full Grain), Form (Sheet vs. Whole Hide), Thickness. |
| ✅ Material Test Report | ✔️ | Confirms material is 100% Bovine Leather (not synthetic/PU). |
| ✅ High-Resolution Photos | ✔️ | Show grain texture (for Full Grain verification) and dimensions (Sheet vs. Whole). |
| ✅ Commercial Invoice | ✔️ | Clearly state "High Quality Bovine Leather" and HS Code. |
| ✅ Packing List | ✔️ | Detail number of hides/sheets, weight, and dimensions. |
| ✅ Origin Certificate | ✔️ | Required for US origin verification and tariff calculation. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Whole Hide vs. Sheet: The 2% Base Rate Difference & 35% Tax Shock!"
| Scenario | Correct HS Code | Risk if Misclassified |
|---|---|---|
| Whole, Intact, Full Grain Hide | 4107.11.80.00 (12.4%) |
If declared as "Sheet" → 4107.11.10.20 (35%) → Huge Overpayment! |
| Premium Sheet (Unsplit) | 4107.11.30.00 (13.6%) |
If declared as "Whole Hide" → 4107.11.80.00 (12.4%) → Undervaluation Risk |
| Premium Full Grain Sheet/Whole | 4107.11.10.20 (35%) |
If declared as "Other" → Heavy Penalty + Audit |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Split vs. Unsplit | Provide microscopic or physical evidence if challenged. "Full Grain" means unsplit. |
| Sheet vs. Whole | Measure the largest dimension. If it exceeds standard sheet size, argue for "Whole Hide" (4107.11.80.00). |
| Tanning Method | Specify Chrome-tanned or Vegetable-tanned. Some treatments may affect classification, but generally, 4107.11 covers tanned cowhide. |
| OEM Custom Leather | Provide design specs and buyer's order. Ensure description matches the physical product exactly. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.80.00 |
12.4% | None specific | Lowest tariff for whole hides. |
| 🇨🇳 China | 4107.11.80.00 |
5.0% | None | Low import duty. |
| 🇪🇺 EU | 4107.11.80.00 |
12.0% | REACH | Standard EU duty. |
| 🇦🇺 Australia | 4107.11.80.00 |
5.0% | None | Low duty. |
| 🇯🇵 Japan | 4107.11.80.00 |
8.0% | None | Moderate duty. |
📌 Conclusion: - The USA imposes significant Section 301 and Section 122 tariffs, but only on specific subheadings. -
4107.11.80.00(Whole Hides) and4107.11.30.00(Sheets) have 0% USITC surcharge, making them far cheaper than4107.11.10.20(35% total). - Strategy: If your product is a whole hide, always declare under4107.11.80.00to save 22.6% in tariffs compared to4107.11.10.20.
📌 6. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring Whole Hides as "Sheets" (4107.11.10.20)
👉 Consequence: You pay 35% tariff instead of 12.4%. Overpayment of 22.6%!
❌ Mistake 2: Declaring Sheets as "Whole Hides" (4107.11.80.00)
👉 Consequence: Customs may reject or audit, suspecting undervaluation or misclassification. Delays + Fines.
❌ Mistake 3: Not specifying "Full Grain" or "Unsplit"
👉 Consequence: Customs may classify under a more general (and higher tax) category. Ambiguity leads to higher costs.
❌ Mistake 4: Ignoring Section 122
👉 Consequence: Assuming only Section 301 applies. All 3 codes include the 10% Section 122 tariff.
✅ Correct Declaration Example:
"High Quality Full Grain Bovine Leather, Whole Hides, Chrome Tanned, Unsplit, for Luxury Footwear, Model CL-2024, Origin: China"
🎯 7. Conclusion: Precision Classification Saves Money!
🎯 Remember:
🔹 "Whole Hide = 12.4% (Best Deal)"
🔹 "Sheet = 13.6% (Good Deal)"
🔹 "Premium Sheet/Whole = 35% (Avoid If Possible)"
🔹 "Section 122 is always 10%."
📌 Pro Tip:
- If you are importing whole hides, insist on the HS Code 4107.11.80.00.
- If you are importing sheets, use 4107.11.30.00.
- Avoid 4107.11.10.20 unless specifically required by your customer, as it carries the highest tariff burden (35%).
📣 Immediate Action:
📞 Consult with a customs broker + Provide product photos + Verify "Whole" vs. "Sheet" status
🚀 Optimize your HS Code, reduce your tariff, and maximize your profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point counts!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.