Horse Leather Sample
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4205001000 | 35.0% | CN | US | Official Doc |
| 4205000500 | 37.9% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
| 4107117040 | 15.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Horse Leather Sample (Horse Belly Leather)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
π One Product, Multiple Classifications β Why So Many HS Codes?
Horse belly leather β a premium animal hide used in high-end fashion, accessories, and luxury goods β is not just a material. Itβs a high-value commodity with complex classification rules. Depending on its form, processing, and intended use, it can fall under different HS Codes, each with distinct tariff implications.
β οΈ Critical Insight:
- Not all horse leather is treated the same in customs.
- The exact HS Code you choose determines whether you pay 15% or 37.9% in total duties.
- Misclassification = Overpayment, delays, or even seizure.
π¦ 2026 HS Code Classification Matrix (Official Data from )
| HS Code | Product Description | Key Classification Criteria | Total Duty Rate |
|---|---|---|---|
4205.00.10.00 |
Horse belly leather as a leather or reconstituted leather article | Used in leather goods (e.g., bags, wallets) | 35.0% |
4205.00.05.00 |
Horse belly leather as a leather product, formally shaped | Already shaped into a product (e.g., a handbag piece) | 37.9% |
4205.00.80.00 |
Horse belly leather containing leather material, not covered elsewhere | General category for other leather or synthetic leather products | 35.0% |
4113.90.60.00 |
Horse belly leather as other animal leather | Raw or unprocessed animal hide, not for gloves or clothing | 36.6% |
4107.11.70.40 |
Tanned horsehide for gloves or clothing | Specifically used in apparel or gloves | 15.0% |
π Key Differentiator:
- Is it raw? β4113.90.60.00
- Is it shaped into a product? β4205.00.05.00
- Is it used for gloves or garments? β4107.11.70.40
- Is it just leather material in a larger product? β4205.00.80.00
- Is it a finished leather item? β4205.00.10.00
π° 2026 Tariff Breakdown: The Hidden Costs Behind the Numbers
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025β2026 (based on current enforcement)
π― 1. 4205.00.10.00 β Leather Article (Horse Belly Leather)
| Component | Value | Details |
|---|---|---|
| Base Duty | 0.0% | No standard tariff on this subheading |
| Section 301 (USITC) Additional Duty | +25.0% | Imposed under Section 301 of the Trade Act of 1974 (China trade war) |
| Section 122 (IEEPA) Additional Duty | +10.0% | From International Emergency Economic Powers Act (IEEPA) β targets China-origin goods |
| Total Effective Duty | 35.0% | CIF Γ 35% |
| De Minimis Threshold | β Not applicable | No de minimis relief for China-origin goods under current rules |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4205.00.10.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- This code applies when the leather is already shaped into a product (e.g., a handbag piece or leather panel) but not yet fully assembled. - The 25% + 10% combo is mandatory for Chinese-origin goods under current U.S. trade policy.
π― 2. 4205.00.05.00 β Finished Leather Product (Horse Belly Leather)
| Component | Value | Details |
|---|---|---|
| Base Duty | 2.9% | Standard rate for this subheading |
| Section 301 (USITC) Additional Duty | +25.0% | Applies to all China-origin goods under this code |
| Section 122 (IEEPA) Additional Duty | +10.0% | Same as above β IEEPA 10% on China imports |
| Total Effective Duty | 37.9% | CIF Γ 37.9% |
| De Minimis Threshold | β Not applicable | No relief for China-origin goods |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4205.00.05.00 β FOOTNOTE:9903.88.01 |
π Why Higher?
- This code is for finished or semi-finished leather articles (e.g., a pre-cut leather piece for a belt or wallet). - The 2.9% base duty + 25% + 10% = 37.9% β highest among all options. - Avoid this code unless your product is truly a finished article.
π― 3. 4205.00.80.00 β Other Leather or Synthetic Leather Products
| Component | Value | Details |
|---|---|---|
| Base Duty | 0.0% | No base tariff |
| Section 301 (USITC) Additional Duty | +25.0% | Applies to China-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA 10% on China imports |
| Total Effective Duty | 35.0% | CIF Γ 35% |
| De Minimis Threshold | β Not applicable | No relief |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4205.00.80.00 β FOOTNOTE:9903.88.01 |
π When to Use:
- For leather components that donβt fit into other subheadings. - Common for bulk leather samples or unstructured pieces. - Same rate as4205.00.10.00, but less precise.
π― 4. 4113.90.60.00 β Other Animal Leather (Raw/Unprocessed)
| Component | Value | Details |
|---|---|---|
| Base Duty | 1.6% | Standard rate for raw animal leather |
| Section 301 (USITC) Additional Duty | +25.0% | Applies to China-origin goods |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA 10% on China imports |
| Total Effective Duty | 36.6% | CIF Γ 36.6% |
| De Minimis Threshold | β Not applicable | No relief |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4113.90.60.00 β FOOTNOTE:9903.88.01 |
π When to Use:
- If the leather is raw, unprocessed, or only tanned (not shaped). - Common for leather samples sent for design or testing. - Higher than 35% β avoid if possible.
π― 5. 4107.11.70.40 β Tanned Horsehide for Gloves or Clothing
| Component | Value | Details |
|---|---|---|
| Base Duty | 5.0% | Standard rate for tanned horsehide |
| Section 301 (USITC) Additional Duty | +0.0% | No 25% add-on for this code |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA 10% still applies |
| Total Effective Duty | 15.0% | CIF Γ 15% |
| De Minimis Threshold | β Applicable | If value β€ $800, no duty |
| Legal Basis Path | IEEPA:9903.01.24 β 4107.11.70.40 |
π Golden Rule:
- This is the lowest duty rate available β only 15%, and de minimis applies. - Use this code ONLY if the leather is specifically intended for gloves or clothing. - Best for samples sent to fashion designers or apparel brands.
π οΈ 4. Customs Clearance Best Practices (Pro Tips)
β 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Photos (Close-up + Overall) | βοΈ | Show form, texture, processing level |
| β Technical Specs (Tanning Process, Thickness, Weight) | βοΈ | Prove itβs tanned horsehide, not raw |
| β Commercial Invoice | βοΈ | Must state βHorse Belly Leather Sample for Garment Designβ |
| β Packing List | βοΈ | Show quantity, weight, and purpose |
| β Certificate of Origin (CO) | βοΈ | Prove origin; affects tariff eligibility |
| β Sample Declaration (for non-commercial use) | βοΈ | If itβs not for sale, declare as βSampleβ |
| β Third-Party Lab Report (if needed) | βοΈ | For animal health, chemical safety |
β 2.η³ζ₯ζε·§ (Smart Declaration Strategy)
π₯ βUse the Right Code, Save 20% in Duties!β
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Raw or tanned leather sample for testing | 4107.11.70.40 |
Only 15%, de minimis applies |
| Leather piece already shaped into a product | 4205.00.10.00 or 4205.00.80.00 |
Avoid 4205.00.05.00 (37.9%) |
| Bulk leather for accessories | 4205.00.80.00 |
General category, avoids overpaying |
| Raw hide (not processed) | 4113.90.60.00 |
Only if no other code fits |
β 3. Special Cases & Risk Mitigation
| Situation | Solution |
|---|---|
| Leather sample sent to a U.S. designer | Use 4107.11.70.40 + declare as βSample for Designβ |
| Leather used in a prototype bag | Use 4205.00.10.00 β not 4205.00.05.00 |
| Multiple samples in one shipment | Declare each by purpose and form, not by quantity |
| Leather from non-China origin (e.g., Vietnam, Germany) | Check for IEEPA exemption β may avoid 10% |
| Customs holds shipment | Request pre-ruling (Advance Ruling) to confirm code |
π 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.11.70.40 |
15% (or 0% if de minimis) | None (if sample) | High risk if misclassified |
| π¨π³ China | 4107.11.70.40 |
0% (if domestic) | CCC (if required) | No 301/IEEPA tariffs |
| πͺπΊ EU | 4107.11.70.40 |
0% (if CE) | CE, REACH | No additional tariffs |
| π¦πΊ Australia | 4107.11.70.40 |
0% | RCM | No IEEPA |
| π―π΅ Japan | 4107.11.70.40 |
0% | PSE | No extra duties |
π Takeaway:
- The U.S. is the only market with 25% + 10% extra tariffs on China-origin horse leather. - Use4107.11.70.40to minimize cost β only if it fits the use case.
π 6. Common Mistakes & How to Avoid Them
β Mistake 1: Using 4205.00.05.00 for a raw leather sample
π Result: 37.9% duty β overpaying by 22.9%
β
Fix: Use 4107.11.70.40 if intended for clothing/gloves.
β Mistake 2: Declaring βleather sampleβ but using 4113.90.60.00
π Result: 36.6% duty β higher than necessary
β
Fix: Use 4107.11.70.40 if itβs tanned and for apparel.
β Mistake 3: Not declaring as βsampleβ
π Result: Treated as commercial import β higher risk of seizure
β
Fix: Add βSample for Design Purposes β Not for Saleβ on invoice.
π― 7. Final Verdict: Choose Wisely, Save Big
π₯ Pro Tip:
- If your horse belly leather sample is for clothing or gloves β use4107.11.70.40β only 15% duty
- If itβs already shaped β use4205.00.10.00or4205.00.80.00β 35%
- Never use4205.00.05.00unless itβs a finished product β 37.9% is too high
π£ Action Now: Protect Your Profit Margin!
π Contact a U.S.-licensed customs broker + submit sample photos + specs
π Request an Advance Ruling (Pre-Approval) for your HS Code
πΌ Save thousands in duties β one correct code at a time
β¨ Your leather sample is not just material β itβs your competitive edge.
πΌ Classify it right, pay less, and ship faster.
π― Remember:
"One wrong code = 20% more in duties. One right code = 20% saved."
Choose wisely. Declare smart. Win globally.
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.