Leather Offcuts (for Clothing)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6406906000 | 17.5% | CN | US | Official Doc |
| 4205000500 | 37.9% | CN | US | Official Doc |
| 4205001000 | 35.0% | CN | US | Official Doc |
| 6406909000 | 17.5% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
AI Analysis
𧡠Leather Offcuts (for Clothing & Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Are "Leather Offcuts"?
Leather offcuts are the residual pieces of leather left over after the main components of shoes, bags, belts, or garments are cut. In international trade, these scraps are not treated as "waste" but as semi-finished leather goods or leather parts, depending on their shape, tanning status, and intended use.
The critical distinction lies in how they are prepared and what they resemble:
- Shaped Offcuts: Pieces cut into specific shapes (e.g., for watch straps, belt tongues, or shoe heels). These are classified as parts/accessories.
- Irregular/Trimmings: Random-shaped pieces, often in raw, chrome-tanned, or vegetable-tanned states. These are classified as raw/tanned leather.
β οΈ Key Distinction:
- If the offcut is shaped to fit a specific accessory (like a belt or shoe part) β It is a Lined Accessory/Part.
- If the offcut is plain/irregular but already tanned/processed β It is Tanned Leather.
- If the offcut is raw/skinned β It is Raw/Hide.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the precise mapping for leather offcuts:
| HS Code | Product Description | Use Case | State of Material |
|---|---|---|---|
6406.90.60.00 |
Parts of Footwear: Leather offcuts specifically used for footwear accessories (e.g., decorative straps, heel counters) | Shoe factory trimmings, shoe accessory manufacturers | Tanned leather parts |
4205.00.05.00 |
Transmission Belts/Leather Goods: Leather offcuts that resemble transmission belts or other industrial leather articles | Industrial leather scraps, shaped like belts | Processed leather articles |
4205.00.10.00 |
Other Leather Articles: General leather offcuts falling under miscellaneous leather goods | General tannery trimmings, not shaped for specific parts | Processed leather articles |
6406.90.90.00 |
Other Footwear Parts: Leather offcuts used for general footwear parts or accessories | Broad category for shoe parts not elsewhere specified | Tanned leather parts |
4113.90.60.00 |
Tanned/Chrome Tanned Leather: Raw hide offcuts that have undergone tanning or preliminary tanning | Tannery by-products, semi-processed leather | Raw/Tanned Leather |
π Critical Reminder:
- Shaped vs. Unshaped: If the offcut is shaped for a specific item (like a belt part), it generally falls under Chapter 42 (Articles of Leather) or Chapter 64 (Footwear Parts) rather than Chapter 41 (Raw/Tanned Leather).
- Chapter 41 (4113.90.60.00) is strictly for tanned leather in its raw sheet/plank form or irregular pieces that haven't been worked into "articles."
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 6406.90.60.00 & 6406.90.90.00 ββ Leather Footwear Parts/Accessories
These codes cover leather offcuts shaped or intended for footwear components.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (USITC Footnote applicable to certain footwear parts) |
| IEEPA Surcharge | +10.0% (Against China/HK products, effective Nov 10, 2025) |
| Total Tariff | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.24 β USITC:6406.90.x0.00 β FOOTNOTE:301 |
π Explanation:
- While the base duty is 0%, the 7.5% Section 301 + 10% IEEPA results in a significant 17.5% total cost.
- These offcuts are considered footwear accessories, making them subject to specific footwear-related trade remedies.
π― 2. 4205.00.05.00 ββ Other Leather Articles (Transmission Belt Shape)
Specifically for leather offcuts that meet the definition of transmission belts or similar industrial leather goods.
| Item | Detail |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (Against China/HK products) |
| Total Tariff | 37.9% |
| Calculation | CIF Value Γ 37.9% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.24 β USITC:4205.00.05.00 β FOOTNOTE:9903.88.01 |
π Note:
- This is a high-duty category. Even though it's "offcut," its shape/definition as a "transmission belt" or similar article triggers the higher 25% surtax.
- Do not misclassify as "waste" to avoid the 25% surtax; customs may reclassify and penalize.
π― 3. 4205.00.10.00 ββ Other Leather Articles (Miscellaneous)
For general leather offcuts that do not fit the footwear or transmission belt categories.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (Against China/HK products) |
| Total Tariff | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.24 β USITC:4205.00.10.00 β FOOTNOTE:9903.88.01 |
π Key Insight:
- Despite a 0% base rate, the 25% Section 301 surcharge makes this a costly import.
- This applies to most general leather trimmings that are shaped but not for footwear.
π― 4. 4113.90.60.00 ββ Tanned/Chrome Tanned Leather (Raw Offcuts)
For leather offcuts that are in the tanned or preliminarily tanned state, but not yet formed into articles.
| Item | Detail |
|---|---|
| Base Tariff | 1.6% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (Against China/HK products) |
| Total Tariff | 36.6% |
| Calculation | CIF Value Γ 36.6% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis | IEEPA:9903.01.24 β USITC:4113.90.60.00 β FOOTNOTE:9903.88.01 |
π Caution:
- This is for tanned leather that hasn't been worked into a final article.
- If the offcut is clearly shaped (e.g., for a watch strap), it should not be classified here, as it might be reclassified to Chapter 42 with similar high tariffs.
π οΈ IV. Customs Clearance Practical Advice (Field Pitfall Guide)
β 1. Required Documentation Checklist (None Missing)
| Document | Must Provide? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Detail the tanning process (chrome vs. veg), thickness, and dimensions. |
| β Photos of Offcuts | βοΈ | Show if they are shaped (e.g., belt-like) or irregular. |
| β Commercial Invoice | βοΈ | Clearly state "Leather Offcuts for [Specific Use]" and HS Code. |
| β Certificate of Origin (CO) | βοΈ | Mandatory for China-origin goods to apply tariffs correctly. |
| β Packing List | βοΈ | Specify weight and value of offcuts separately if mixed with other goods. |
| β Tanning Process Description | βοΈ | Essential to distinguish between Raw Hide (Ch 41) and Tanned Leather (Ch 41/42). |
β 2. Declaration Tips (Key Mantra)
π₯ βShape Defines Code, Tanning Defines Chapter, Accurate Description Saves Money!β
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Shaped for shoes | 6406.90.60.00 / 6406.90.90.00 |
Misclassifying as "Leather Raw Material" β Risk of penalty |
| Shaped for belts/accessories | 4205.00.10.00 / 4205.00.05.00 |
Misclassifying as "Waste" β 35-37.9% tariff |
| Irregular Tanned Pieces | 4113.90.60.00 |
Misclassifying as "Finished Goods" β Higher duty |
| Raw Skins (Not Tanned) | N/A (Not in data) | Ensure itβs truly "tanned" if using 4113... |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | If offcuts are mixed with finished goods, declare separately. Mixed shipments often trigger full inspection. |
| OEM Offcuts | If produced for a specific clientβs design (e.g., shaped for a specific brandβs belt), provide the design spec to justify Chapter 42 classification. |
| Dye/Finish Changes | If offcuts are dyed or finished, emphasize the "tanned" status to avoid being classified as raw hides. |
| Small Quantities | Even small lots of leather offcuts from China are not de minimis exempt. Plan for full tariff payment. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6406.90.60.00 / 4205.00.10.00 |
17.5% - 37.9% | None specific | High surcharges (301 + IEEPA) |
| π¨π³ China | 4113.90.60.00 / 4205.00.10.00 |
5% - 10% | None | Lower base tariffs |
| πͺπΊ EU | 4113.90.60.00 / 4205.00.10.00 |
0% - 6% | REACH (Chemicals) | No Section 301 surtax |
| π¦πΊ Australia | 4113.90.60.00 / 4205.00.10.00 |
5% | None | Moderate tariff |
| π―π΅ Japan | 4113.90.60.00 / 4205.00.10.00 |
0% - 5% | None | Favorable for leather |
π Conclusion:
- USA is the most expensive market for leather offcuts due to the combined 35-37.9% tariff burden.
- EU and Japan offer significant cost advantages (0-6%).
- Consider supply chain diversification if exporting to the US in large volumes.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Declaring shaped leather offcuts as "Waste" or "Scrap"
π Consequence: Customs reclassifies to Chapter 42/64 β 35-37.9% tariff + penalties!
β Mistake 2: Mixing tanned and raw hides in one shipment
π Consequence: Entire shipment may be held for inspection β Delays & Storage Fees.
β Mistake 3: Ignoring the "Shape" aspect
π Consequence: If shaped for a belt, itβs not "raw leather." Misclassification leads to incorrect duty payment.
β Correct Approach:
"Chrome-Tanned Leather Offcuts, Irregular Shape, for Re-processing, Not Fit for Wearable Articles" (if truly raw/irregular)
vs.
"Shaped Leather Parts for Belt Manufacturing, Chrome-Tanned" (if shaped)
π― VII. Conclusion: Precise Classification, Cost Savings!
π― Remember the Mantra:
πΉ "Shaped? Go to 42/64. Raw? Go to 41. USA Tariff? Prepare for 35%+!"
πΉ "No De Minimis for China Leather. Declare Accurately to Avoid Penalties."
π Pro Tip:
If your leather offcuts are sourced from Vietnam, Mexico, or India, you may qualify for preferential tariffs or IEEPA exemptions.
Recommend applying for an Advance Ruling for complex shaped offcuts to secure certainty.
π£ Immediate Action:
π Consult a Licensed Customs Broker + Provide Shape Photos + Apply for HS Code Pre-Ruling
π Ensure your leather offcuts clear customs smoothly, minimize duties, and maximize profit!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Dollar Saved in Tariffs is Pure Profit!
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.