High quality Cowhide Leather
CN โ 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 |
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AI Analysis
๐ฎ High Quality Cowhide Leather (ไผ่ดจ็็ฎ)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level้ๅ
ณ Strategy
๐ I. Product Definition & Classification: Do You Really Know "Cowhide"?
High Quality Cowhide Leather is a premium natural material widely used in luxury goods, automotive interiors, furniture, and high-end footwear. In international trade, its classification depends strictly on two factors: 1. Physical Form: Is it a whole hide, split leather (slice), or surface-grain leather? 2. Processing State: Is it fully tanned and finished?
โ ๏ธ Key Distinction Point:
- If it is a slice/cut piece (split) without layering separation features โ 4107.11.30.00
- If it is a whole hide/sheet or surface leather (top-grain) โ 4107.11.10.20 or 4107.11.80.00
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
4107.11.10.20 |
High-quality Cowhide Slices, Cow Split Leather, Exquisite Whole Hides | Luxury bags, high-end shoes, upholstery | Material: Cowhide. Form: Slice, Split, or Whole Hide. Broad category for "fine" cowhide. |
4107.11.30.00 |
High-Quality Cowhide Slices (Un-split Full Leather) | High-end leather goods requiring uniform thickness | Material: Cowhide. Form: Slice. Feature: Un-split full leather (no layering separation). |
4107.11.80.00 |
High-Quality Cow Split Leather, Exquisite Whole Hides, Premium Leather | Finished leather products, premium upholstery | Material: Cowhide. Form: Surface Leather or Whole Hide. Status: Processed Finished Leather. |
๐ Crucial Reminder:
- "Slice" (็) vs. "Whole" (ๆดๅผ ): If the leather is cut into smaller pieces for manufacturing (like shoe uppers), it often falls under 4107.11.10.20 or 4107.11.30.00 depending on whether it is split.
- "Un-split Full Leather" (ๆชๅๅฑๅ จ็ฎ): Only applies to 4107.11.30.00. If the hide has been split into layers, it does not qualify for this specific code.
- "Finished Leather" (ๆๅ็ฎ): If it is a final product ready for use (e.g., pre-tanned, dyed, finished surface), 4107.11.80.00 is often used for "premium" classifications.
๐ฐ III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: Post-November 2025 (Includes subsequent imports)
๐ฏ 1. 4107.11.10.20 โโ High-Quality Cowhide Slices/Whole Hides
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value ร 35% |
| De Minimis Exemption? | โ No (Denied) |
| Legal Basis Path | Section 301: 25% โ 122 Clause: 10% โ Base: 0% |
๐ Explanation:
- This code attracts the highest combined tax burden among the three options.
- The 25% Section 301 tariff and 10% 122 Clause tariff are additive.
- Total 35% makes this the most expensive clearance option. High-cost luxury items may face significant margin pressure.
๐ฏ 2. 4107.11.30.00 โโ High-Quality Un-split Cowhide Slices
| Item | Details |
|---|---|
| Base Tariff | 3.6% |
| Additional Tariff (Section 301) | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 13.6% |
| Tax Calculation | CIF Value ร 13.6% |
| De Minimis Exemption? | โ No (Denied) |
| Legal Basis Path | Base: 3.6% โ 122 Clause: 10% โ Section 301: 0% |
๐ Key Advantage:
- Zero Section 301 Tariff! This is a critical advantage.
- The base tariff is 3.6%, plus only the 10% 122 Clause tariff.
- Total 13.6% is significantly lower than other options.
- Condition: Must be "Un-split Full Leather" (ๆชๅๅฑๅ จ็ฎ). If the leather is split, this code is invalid.
๐ฏ 3. 4107.11.80.00 โโ Premium Finished Cowhide Leather
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Additional Tariff (Section 301) | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value ร 12.4% |
| De Minimis Exemption? | โ No (Denied) |
| Legal Basis Path | Base: 2.4% โ 122 Clause: 10% โ Section 301: 0% |
๐ Optimal Choice for Finished Goods:
- Lowest Total Tariff at 12.4%.
- No Section 301 surcharge.
- Base tariff is 2.4%.
- Suitable for "Processed Finished Leather" (็ป่ฟๅค็็ๆๅ็ฎ).
- Condition: Must be clearly defined as finished surface leather or premium leather.
๐ ๏ธ IV. Customs Clearance Practical Advice (Avoid Pitfalls Guide)
โ 1. Document Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| โ Product Specifications | โ๏ธ | Must state material (Cowhide), form (Slice/Whole), and processing state (Split/Un-split). |
| โ Photos of Leather | โ๏ธ | Show surface texture, grain, and any labels/brands. |
| โ Commercial Invoice | โ๏ธ | Clearly describe as "High-Quality Cowhide Leather" and specify HS Code basis. |
| โ Packing List | โ๏ธ | Indicate dimensions, weight, and number of hides/pieces. |
| โ Proof of "Un-split" Status | โ๏ธ | If claiming 4107.11.30.00, provide evidence that leather was not split into layers. |
| โ Certificate of Origin (CO) | โ๏ธ | Essential for determining country of origin and applying correct additional tariffs. |
โ 2. Declaration Tips (Critical Keywords)
๐ฅ โSpecify Form, Declare State, Save Tax Rate!โ
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Whole Hide, No Split | 4107.11.80.00 (Finished) |
Misdeclare as "Slice" โ 35% |
| Cut Piece, Un-split | 4107.11.30.00 |
Misdeclare as "Split" โ 35% |
| Cut Piece, Split | 4107.11.10.20 |
Misdeclare as "Un-split" โ 13.6% (Risk of Audit) |
| Surface Leather | 4107.11.80.00 |
Misdeclare as "Raw Hide" โ Different Rates |
๐ Warning:
- Do not simply write "Leather." Be specific: "High-Quality Cowhide, Surface Leather, Finished."
- If you claim 4107.11.30.00, ensure your product does not show evidence of splitting. Customs may request cross-section photos.
โ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate "Un-split" and "Split" leather in different packages or clearly declare different HS Codes. |
| OEM Custom Leather | Provide customer design specs. Ensure description matches the physical form. |
| Sample Shipments | Even samples are subject to 122 Clause + 301 Tariffs if misclassified. Use correct HS Code. |
| High-Value Luxury Leather | Consider using 4107.11.80.00 (12.4%) if it qualifies as "Finished Surface Leather" to save 22.6% vs. the 35% rate. |
๐ V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 4107.11.80.00 |
12.4% | N/A (Customs Inspection) | Lowest US Tariff for finished cowhide. |
| ๐จ๐ณ China | 4107.11.80.00 |
Varies | N/A | Export from China may have different duties. |
| ๐ช๐บ EU | 4107.11 |
6.5% | REACH Compliance | No Section 301 or 122 Clause. |
| ๐ฌ๐ง UK | 4107.11 |
6.5% | UKCA | Post-Brexit rules apply. |
| ๐ฏ๐ต Japan | 4107.11 |
4.3% | FSC | No additional US-style tariffs. |
๐ Conclusion:
- USA has the most complex and high tariff structure due to Section 301 and 122 Clause.
- Choosing the correct HS Code can save 22.6% in duties (35% vs. 12.4%).
- EU/UK/Japan do not impose these additional tariffs, making US exports uniquely challenging.
๐ VI. Common Mistakes & Pitfalls (Lessons Learned)
โ Mistake 1: Declaring "Split Leather" as "Un-split" to get 13.6% tax
๐ Consequence: Customs audit โ Back taxes + Penalties + Possible seizure.
โ Mistake 2: Using 4107.11.10.20 for "Finished Surface Leather"
๐ Consequence: Paying 35% instead of 12.4%. Huge cost increase!
โ Mistake 3: Ignoring "122 Clause Tariff"
๐ Consequence: All three HS codes incur 10% 122 Clause tax. Failing to account for it leads to budget errors.
โ Mistake 4: Not distinguishing between "Whole Hide" and "Slice"
๐ Consequence: Wrong HS Code โ Delays in clearance, storage fees, and potential fines.
โ Correct Approach:
"High-Quality Cowhide, Surface Grain, Finished Leather, Un-split, Model XYZ, CIF Value $10,000, HS Code 4107.11.80.00"
๐ฏ VII. Conclusion: Professional Declaration, Cost Saving, Efficiency!
๐ฏ Remember the Mantra:
๐น "Un-split = 13.6%, Finished = 12.4%, Split/Whole = 35%!"
๐น "Specify Form, Avoid 301, Save 22%!"
๐น "122 Clause is Always 10%, Plan Accordingly!"
๐ Pro Tip:
If your cowhide leather can be classified as "Finished Surface Leather" (4107.11.80.00), do it. It offers the lowest total tariff (12.4%) and avoids the 25% Section 301 surcharge.
If it is "Un-split Full Leather" (4107.11.30.00), also excellent (13.6%).
Only use 4107.11.10.20 if your product naturally fits the "Slice/Split/Whole" description and cannot be classified as "Finished" or "Un-split."
๐ฃ Immediate Action:
๐ Contact a professional customs broker + Provide detailed product photos + Apply for Advance Ruling if unsure.
๐ Ensure your leather, cleared efficiently, exported profitably!
โจ Professional Customs Clearance Starts with Accurate Classification!
๐ผ Every dollar of cost deserves precise calculation!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.