Leather Anti Cracking Agent
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3403115000 | 36.4% | CN | US | Official Doc |
| 3307900000 | 40.4% | CN | US | Official Doc |
| 3403915000 | 41.5% | CN | US | Official Doc |
| 3307490000 | 41.0% | CN | US | Official Doc |
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𧴠Leather Anti-Cracking Agents: The Ultimate HS Code & Tariff Guide (2026 Update)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Leather Anti-Cracking Agents"?
Leather anti-cracking agents are specialized chemical formulations designed to maintain the flexibility, elasticity, and surface integrity of leather goods (shoes, bags, jackets, upholstery). In international trade, these products are often misclassified due to their dual nature as both chemical preparations and cosmetic/care products.
Correct classification is critical because the Total Tax Rate can vary significantly (from 36.4% to 41.5%) depending on the specific chemical composition and intended use.
β οΈ Key Distinction Point:
- If the product is primarily an oil/grease-based preparation for leather β Chapter 34
- If the product is primarily a liquid/paste cosmetic/care preparation β Chapter 33
- Warning: All items listed below are subject to heavy additional tariffs (Section 301 & Section 122).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the four specific HS Codes applicable to Leather Anti-Cracking Agents:
| HS Code | Product Description | Primary Use Case | Chemical Nature | Total Tax Rate |
|---|---|---|---|---|
3403.11.50.00 |
Oil or grease preparations for treating leather | Prevents leather from cracking; oil/grease-based | Oil/Grease Based | 36.4% |
3307.90.00.00 |
Liquid or paste cosmetic/nursing preparations | General leather care; cosmetic-grade | Liquid/Paste Based | 40.4% |
3403.91.50.00 |
Specialized preparations for leather treatment | Professional industrial leather processing | Chemical Prep | 41.5% |
3307.49.00.00 |
Deodorizing or other chemical preparations | Leatherζ€η with deodorizing function | Chemical/Cosmetic | 41.0% |
π Key Reminder:
-3403.11.50.00is the most cost-effective option if the product is oil/grease-based (Lowest Tax: 36.4%).
-3403.91.50.00attracts the highest tax (41.5%) and is strictly for specialized chemical preparations.
-3307codes imply cosmetic or perfumery categories, which often carry higher base duties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Post-Trade War Adjustments)
π― 1. 3403.11.50.00 β Oil/Grease Preparations for Leather (Best Price)
| Item | Content |
|---|---|
| Base Duty Rate | 1.4% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff) |
| Section 122 Surcharge | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 36.4% |
| Tax Calculation | CIF Value Γ 36.4% |
| De Minimis Exemption | β Not Eligible (High-risk category for anti-dumping/counter-measures) |
| Legal Basis Path | HTSUS:3403.11.50 β USITC:301_Tariff β USITC:122_Tariff |
π Explanation:
- This is the lowest tax bracket among all options.
- Suitable for products primarily composed of oils, greases, or waxes used to condition leather.
- Ensure the MSDS (Material Safety Data Sheet) highlights oil/grease content to justify this classification.
π― 2. 3307.90.00.00 β Liquid/Paste Cosmetic/Nursing Preparations
| Item | Content |
|---|---|
| Base Duty Rate | 5.4% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff) |
| Section 122 Surcharge | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 40.4% |
| Tax Calculation | CIF Value Γ 40.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3307.90.00 β USITC:301_Tariff β USITC:122_Tariff |
π Explanation:
- Higher base duty (5.4%) makes this more expensive than3403.11.50.00.
- Use this code only if the product is marketed as a "cosmetic care" item (e.g., luxury shoe cream) and is in liquid/paste form.
π― 3. 3403.91.50.00 β Specialized Leather Preparations (Highest Tax)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff) |
| Section 122 Surcharge | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3403.91.50 β USITC:301_Tariff β USITC:122_Tariff |
π Explanation:
- Highest tax rate (41.5%).
- Reserved for specialized chemical preparations not elsewhere specified.
- Avoid this code unless the productβs chemical formulation is complex and does not fit into "oil/grease" or "cosmetic" categories.
π― 4. 3307.49.00.00 β Deodorizing/Chemical Preparations
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Additional Tariff) |
| Section 122 Surcharge | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3307.49.00 β USITC:301_Tariff β USITC:122_Tariff |
π Explanation:
- High tax rate.
- Only use if the productβs primary function is deodorizing or specific chemical treatment unrelated to standard conditioning.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| β MSDS (Material Safety Data Sheet) | βοΈ | Crucial! Must specify if the product is oil/grease-based (to justify 3403.11.50.00) or cosmetic (to justify 3307). |
| β Product Composition Statement | βοΈ | Detailed percentage of active ingredients (oils, surfactants, solvents). |
| β Product Photos (Label & Package) | βοΈ | Clear view of ingredients list and usage instructions. |
| β Commercial Invoice | βοΈ | Must match HS Code description exactly (e.g., "Leather Care Oil" vs. "Chemical Deodorizer"). |
| β Packing List | βοΈ | Net/Gross weight, dimensions. |
| β Certificate of Origin (CO) | βοΈ | Mandatory for proving CN origin (triggers 301/122 tariffs). |
β 2. Declaration Tips (Key Mantras)
π₯ "Oil is King, Cosmetic is High, Special is Expensive!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Product is Oil/Grease based | Use 3403.11.50.00 (36.4%) |
Declare as "Chemical" β 3403.91.50.00 (41.5%) |
| Product is Shoe Cream/Lotion | Use 3307.90.00.00 (40.4%) |
Declare as "Oil" β Misdeclaration risk |
| Product has Deodorizing function | Use 3307.49.00.00 (41.0%) |
Ignore function β Customs may reclassify |
| Generic "Anti-Cracking Agent" | β Too Vague | Use precise description: "Leather Conditioning Oil" or "Leather Care Lotion" |
π Critical Advice:
- Do not use vague terms like "Chemical Agent" or "Maintenance Fluid."
- Do specify the physical state (Oil, Liquid, Paste, Powder) and primary function (Conditioning, Deodorizing).
β 3. Special Handling for High-Tax Items
| Issue | Solution |
|---|---|
| High Tariff (36-41%) | Factor this into your pricing strategy. Consider if packaging in smaller quantities reduces declared value (but beware of de minimis rules). |
| Section 122 Tariff (10%) | This is a specific anti-dumping/countermeasure tariff. Ensure the product does not fall under any other excluded categories. |
| Origin Tracing | Ensure all raw materials are accurately declared. If processed in a third country, verify if "Substantial Transformation" applies to avoid CN origin marking. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 3403.11.50.00 |
36.4% (Lowest) | N/A (General) | Highest barrier. 301 + 122 tariffs apply. |
| π¨π³ China | 3403.11.50.00 |
~5-6% | N/A | Lower tax, but export from China incurs US tariffs. |
| πͺπΊ EU | 3403.11.50.00 |
~6.5% | REACH Compliance | No Section 301/122 tariffs. Much cheaper than US. |
| π¬π§ UK | 3403.11.50.00 |
~6.5% | UK REACH | Similar to EU post-Brexit. |
| π¦πΊ Australia | 3403.11.50.00 |
~5% | AICIS | Low tax, no major surcharges. |
π Conclusion:
- USA is the most expensive market for Leather Anti-Cracking Agents due to Section 301 (+25%) and Section 122 (+10%) tariffs.
- EU/UK/AU are significantly more cost-effective.
- If targeting the US, minimize costs by choosing3403.11.50.00(36.4%) over other HS codes.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Leather Cleaner" as "Cosmetic" (3307) when it is Oil-based.
π Consequence: Customs may reclassify to 3403.11.50.00 or 3403.91.50.00, causing delays and potential penalties.
β Error 2: Using vague descriptions like "Chemical for Leather."
π Consequence: Customs refuses to process, demands detailed MSDS, and delays clearance by weeks.
β Error 3: Ignoring the Section 122 Tariff (10%).
π Consequence: Underpayment of duties, resulting in fines and back-taxes upon audit.
β Error 4: Assuming De Minimis Exemption applies.
π Consequence: No De Minimis! All shipments are taxed. Do not rely on small package exemptions.
β Correct Approach:
"Leather Conditioning Oil, Water-Resistant, Oil-Based, for Shoes and Bags, MSDS Attached, Made in China"
π― VII. Conclusion: Professional Declaration, Save Costs, Smooth Clearance!
π― Remember the Mantra:
πΉ "Oil is 36.4%, Cosmetic is 40.4%, Special is 41.5%. Choose Wisely!"
πΉ "301 + 122 = 35% Extra Tax. Declare Accurately or Pay the Price!"
π Pro Tip:
If your product is oil-based, insist on 3403.11.50.00 (36.4%) in your commercial documents and MSDS.
If it is a cream/lotion, use 3307.90.00.00 (40.4%).
Never use 3403.91.50.00 (41.5%) unless absolutely necessary, as it is the most expensive.
π£ Immediate Action:
π Consult a licensed customs broker.
π Prepare detailed MSDS and Composition Statements.
π Apply for Advance Rulings if shipment volume is high.
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every percentage point counts in international trade!
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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.