Leather Fiber Composite Leather Sheets for Footwear
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 5903201800 | 43.0% | CN | US | Official Doc |
| 5903102010 | 35.0% | CN | US | Official Doc |
AI Analysis
π Leather Fiber Composite Leather Sheets for Footwear
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π 1. Product Definition & Classification: What Exactly Are "Composite Leather Sheets"?
Leather Fiber Composite Leather (often referred to as "Faux Leather," "Synthetic Leather," or "PU Leather" in trade) is a material engineered by bonding a textile substrate (often man-made fibers like polyester or nylon) with a plastic coating (typically Polyurethane or PVC).
In international trade, these are not considered natural leather (Chapter 41). Instead, they fall under Chapter 59 (Textiles impregnated/coated with plastics) or Chapter 39 (Plastics and articles thereof), depending on the specific composition and manufacturing process.
β οΈ Critical Distinction:
- If the base is textile fabric (e.g., non-woven polyester) coated with Plastics β Chapter 59.
- If the base is solid plastic film/sheet without textile reinforcement β Chapter 39.
- Footwear Application: Most composite leathers used in shoe uppers are Chapter 59 items because they are fabric-backed.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, here are the precise HS Codes and descriptions for "Leather Fiber Composite Leather Sheets for Footwear."
| HS Code | Product Description (from DATA) | Key Characteristics | Tax Status |
|---|---|---|---|
| 5903.20.18.00 | Textile fabrics impregnated, coated, covered or laminated with plastics: With polyurethane: Of man-made fibers: Fabrics specified in note 9 to section XI: Other (229) | β’ Base: Man-made fiber fabric β’ Coating: Polyurethane (PU) β’ Common in high-quality synthetic shoe leather |
0.0% (Base: 0%, Additional: 0%) |
| 5903.10.20.10 | Textile fabrics impregnated, coated, covered or laminated with plastics: With poly(vinyl chloride) (PVC): Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics Fabrics, of yarns sheathed with poly(vinyl chloride), not otherwise impregnated, coated, covered or laminated | β’ Base: Man-made fiber β’ Coating: PVC β’ High plastic content (>70%) β’ Often cheaper, stiffer leather alternative |
25.0% (Base: 0%, Additional: 25%) |
| 3921.19.00.90 | Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics Other | β’ Base: Cellular Plastic (Foam) β’ No textile fabric backing mentioned β’ Used for shoe soles or linings, less common for uppers |
0.0% (Base: 0%, Additional: 0%) |
π Key Insight:
- Most common for shoe uppers:5903.20.18.00(PU-coated textile) is the standard for modern synthetic leather.
- Avoid if possible:5903.10.20.10(PVC) carries a 25% penalty tariff.
- Cellular sheets:3921.19.00.90applies only if it is a solid foam sheet, not a fabric-backed leather.
π° 3. 2026 Latest Tariff Rate Detailed Breakdown
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on typical tariff context)
β Effective Time: 2025/2026 Period
π― 1. 5903.20.18.00 β Polyurethane-Coated Man-Made Fiber Fabric
| Item | Details |
|---|---|
| Base Tariff | 0.0% (Free entry under HTS 5903.20.18) |
| Section 301 Tariff | 0.0% (Note: Some PU leather items may be excluded or have lower rates; current data shows 0%) |
| IEEPA/Other Surcharges | 0.0% |
| Total Effective Rate | 0.0% |
| Calculation | CIF Value Γ 0% = $0 Tax |
| De Minimis Eligibility | β Yes (if < $800 per person per day) |
| Legal Basis | HTS: 5903.20.18.00 β USITC Footnote: None for Base |
π Explanation:
- This is a high-value clearance path. PU-coated composite leather for footwear is often duty-free or low-duty.
- Ensure the product is explicitly "Polyurethane" (PU), not PVC, to qualify for this 0% rate.
π― 2. 5903.10.20.10 β PVC-Coated Man-Made Fiber Fabric
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| IEEPA/Other Surcharges | 0.0% |
| Total Effective Rate | 25.0% |
| Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β No (Subject to 301 tariffs) |
| Legal Basis | HTS: 5903.10.20.10 β USITC: Footnote 9903.88.01 (Example reference) |
π Explanation:
- PVC-based composite leather is heavily taxed (25%).
- If your product is PVC-coated, consider switching to PU-coating to save 25% in duties.
π― 3. 3921.19.00.90 β Cellular Plastic Sheets (Foam)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | 0.0% |
| IEEPA/Other Surcharges | 0.0% |
| Total Effective Rate | 0.0% |
| Calculation | CIF Value Γ 0% = $0 Tax |
| De Minimis Eligibility | β Yes (if < $800) |
| Legal Basis | HTS: 3921.19.00.90 |
π Explanation:
- Only applicable if the product is solid foam/plastic sheeting, not fabric-backed.
- If your "composite leather" is actually a neoprene foam or PU foam sheet, use this code.
π οΈ 4. Customs Clearance Practical Advice
β 1. Documentation Checklist (Must-Haves)
| Document | Required? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Polyurethane (PU) Coating" vs. "PVC Coating" |
| β Composition Label | βοΈ | e.g., "Base: 100% Polyester, Coating: Polyurethane, Weight: 500g/mΒ²" |
| β Commercial Invoice | βοΈ | Description: "Composite Leather Sheets for Footwear, PU Coated" |
| β Material Safety Data Sheet (MSDS) | βοΈ | Especially for PU/PVC chemicals |
| β Photos | βοΈ | Show cross-section to prove textile backing (for Ch. 59) or solid foam (for Ch. 39) |
β 2. Classification Tips (Golden Rules)
π₯ βPU is Free, PVC is 25%, Foam is Free!β
| Scenario | Correct HS Code | Tax Rate | Why? |
|---|---|---|---|
| Shoe Upper Material (PU Coated) | 5903.20.18.00 |
0% | Textile base + PU coating |
| Shoe Upper Material (PVC Coated) | 5903.10.20.10 |
25% | Textile base + PVC coating |
| Shoe Lining/Insole (Foam) | 3921.19.00.90 |
0% | Cellular plastic sheet |
| Natural Leather | Not in DATA | Varies | Do NOT use these codes for real leather |
π Warning:
- Do not misdeclare PVC as PU to avoid the 25% tax. Customs may test the material.
- If the product is both fabric-backed and plastic-coated, it belongs in Chapter 59, not Chapter 39.
β 3. Special Cases & Pitfalls
| Situation | Advice |
|---|---|
| Mixed Shipments (PU + PVC) | Splitη³ζ₯! Declare PU items under 5903.20.18.00 (0%) and PVC under 5903.10.20.10 (25%). Do not lump them together. |
| OEM Footwear Parts | Provide buyerβs PO and technical drawings showing the layer structure (fabric + plastic). |
| "Ecological Leather" Claims | Even if marketed as "eco-leather," if itβs PU-coated fabric, itβs 5903.20.18.00. Marketing terms donβt change HTS. |
| Sample Shipments | Under $800, both 0% codes qualify for de minimis. 25% code does not. |
π 5. Global Market Comparison (2026)
| Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 5903.20.18.00 |
0% | Best for PU composite leather |
| πΊπΈ USA | 5903.10.20.10 |
25% | Avoid if possible; use PU instead |
| πͺπΊ EU | 5903.20.18 |
~12-15% | Standard MFN rate; no US-style surcharges |
| π¨π³ China | 5903.20.18 |
0% | Import duty-free for re-export/manufacturing |
π Conclusion:
- For US Imports: Prioritize PU-coated composite leather (5903.20.18.00) for 0% duty.
- For EU/China: Rates are more standard, but classification accuracy is still critical for VAT and compliance.
π 6. Common Mistakes & Pitfalls
β Mistake 1: Declaring PU leather as "Plastic Sheets" (Ch. 39) to avoid Chapter 59 scrutiny
π Result: Misclassification penalty + potential 25% retroactive tax if deemed textile-based.
β Mistake 2: Using 5903.10.20.10 (PVC) when the product is actually PU
π Result: Overpayment of 25% tax. Claim refund with lab test results!
β Mistake 3: Not specifying "Man-Made Fibers"
π Result: Customs may classify under "Natural Fibers" (Cotton), which may have different taxes or restrictions.
β Correct Declaration Example:
"Composite Leather Sheets for Footwear, PU-Coated, Polyester Base, 500g/mΒ², 1.2mm Thick, Model: ABC-123"
π― 7. Conclusion: Smart Classification Saves Money!
π― Key Takeaway:
πΉ PU Coated β
5903.20.18.00β 0% Duty
πΉ PVC Coated β5903.10.20.10β 25% Duty
πΉ Foam/Cellular β3921.19.00.90β 0% Dutyπ Pro Tip:
If you are exporting to the US, switch to PU-coating if currently using PVC. The 25% savings on duties can significantly boost your margin.
π£ Immediate Action:
β Verify Material Composition: Is it PU or PVC?
β Get Lab Test: If unsure, send a sample to a lab for FTIR analysis.
β Declare Accurately: Use the exact HS code to avoid delays and fines.
β¨ Precision in Classification = Profit in Your Pocket!
πΌ Donβt let a 25% tax surprise eat your margins!
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.