Leather for shoe linings
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4105300000 | 12.0% | CN | US | Official Doc |
| 4105109000 | 12.0% | CN | US | Official Doc |
| 4107121040 | 35.0% | CN | US | Official Doc |
| 4104111040 | 35.0% | CN | US | Official Doc |
| 4104411040 | 35.0% | CN | US | Official Doc |
| 4107111040 | 35.0% | CN | US | Official Doc |
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AI Analysis
👞 Shoe Lining Leather: Material & Classification Guide
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Shoe Lining Leather"?
Shoe lining leather is a specialized half-finished leather product used primarily as the inner layer of footwear. In international trade, it is classified based on its material (type of animal hide, e.g., cattle, sheep) and purpose (lining/inner layer).
Key Distinction:
- General Leather vs. Lining Leather:
- If the leather is merely "half-finished" or "tanned" without a specific stated use, it may fall under general leather categories (e.g., 4105, 4104).
- If explicitly designated for lining/inner use ("里衬" or "Lining"), it falls under specific subheadings like 4107 or 4104 series depending on the base leather type.
⚠️ Critical Classification Point:
- If the product is explicitly described as "Lining Leather" (里衬皮革) → It is classified under 4107.12.10.40, 4104.11.10.40, 4104.41.10.40, or 4107.11.10.40.
- If the product is generic "Leather" without specifying lining use → It may fall under 4105.30.00.00 or 4105.10.90.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Matching Criteria |
|---|---|---|---|
4105.30.00.00 |
Cattle leather, not split, further prepared | General half-finished leather | Inferred material is leather, state is semi-finished. |
4105.10.90.00 |
Sheepskin/Lambskin, not split, tanned/dressed | Sheep leather for lining | Matches "leather" material and "lining" semi-finished state. |
4107.12.10.40 |
Cattle leather, with natural grain, for lining | Explicit Lining Leather | Name includes "lining" (里衬) + leather material. |
4104.11.10.40 |
Cattle leather, chrome-tanned, for lining | Explicit Lining Leather | "Lining" corresponds to "lining leather" (里皮) purpose. |
4104.41.10.40 |
Cattle leather, other tanning, for lining | Explicit Lining Leather | "Lining" matches "lining leather" (里皮) in purpose. |
4107.11.10.40 |
Cattle leather, with natural grain, chrome-tanned | Explicit Lining Leather | Purpose (lining) and material (leather) match exactly. |
🔍 Key Reminder:
- Products explicitly labeled as "Lining Leather" (里衬皮革) in the commercial invoice must be classified under the specific "lining" subheadings (4107.12.10.40, 4104.11.10.40, etc.).
- Generic descriptions without "lining" may be misclassified, leading to higher duties.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4105.30.00.00 & 4105.10.90.00 —— General Cattle/Sheep Leather (Not Specified as Lining)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.0% (ad valorem) |
| USITC Surcharge (Section 301) | +0.0% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 12.0% |
| Tariff Calculation | CIF Value × 12% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Section 122:10% → USITC:4105.30.00.00 |
📌 Explanation:
- These codes apply when the leather is not explicitly designated as lining leather.
- The total rate is 12%, consisting of a 2% base tariff and a 10% Section 122 surcharge.
- Note: This is significantly lower than the "explicit lining" categories due to different classification rules.
🎯 2. 4107.12.10.40, 4104.11.10.40, 4104.41.10.40, 4107.11.10.40 —— Explicit Lining Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surcharge (Section 301) | +25.0% |
| Section 122 Surcharge | +10% |
| Total Tariff Rate | 35.0% |
| Tariff Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Section 122:10% → USITC:4107.12.10.40 (or similar) |
📌 Explanation:
- These codes apply when the product is explicitly described as lining leather (里衬皮革).
- The total rate is 35%, consisting of a 0% base tariff, a 25% Section 301 surcharge, and a 10% Section 122 surcharge.
- Critical Warning: Misclassifying "Lining Leather" as general leather (e.g.,4105.30.00.00) to save 23% in tariffs constitutes customs fraud. The US Customs and Border Protection (CBP) strictly enforces usage-based classification.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (None Missing)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Shoe Lining Leather" or "Leather for Linings". |
| ✅ Product Description | ✔️ | Detailed description including animal type (cattle/sheep), tanning method (chrome/natural grain), and state (half-finished). |
| ✅ Photos of Product | ✔️ | Show texture, edges, and any labels indicating "lining" use. |
| ✅ HS Code Pre-ruling | ✔️ | Highly recommended to confirm 4107 vs 4104 vs 4105. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Be Specific: Use 'Lining' to Avoid 35% Pitfall!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Leather for shoe linings | 4107.12.10.40 or 4104.11.10.40 |
Declare as "Leather" → Risk of 35% or penalty |
| General leather scraps | 4105.30.00.00 |
Declare as "Lining" → Unjustified 35% |
| Mixed shipments | Separate invoices for lining vs. non-lining | Mixed declaration → Delayed release |
📌 Advice:
- If your product is used specifically for shoe linings, the name must include "Lining" or "For Linings."
- If it is general leather, do not use "Lining" in the description to avoid scrutiny.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Lining | Provide client orders specifying "Shoe Linings" to support 4107/4104 classification. |
| General Leather for Other Uses | If not for linings, classify under 4105.30.00.00 (12% duty). |
| Misclassification Penalty | If misclassified, expect back taxes + interest + potential fines. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.12.10.40 |
35% (with surcharges) | None specific | High duty due to Section 301 & 122 |
| 🇨🇳 China | 4107.12.10.40 |
5-7% | None specific | Lower domestic duty |
| 🇪🇺 EU | 4107.12.10.40 |
6.5% | REACH | No Section 301/122 |
| 🇬🇧 UK | 4107.12.10.40 |
6.5% | UKCA | Post-Brexit tariffs |
📌 Conclusion:
- The US market imposes the highest tariffs on Chinese-origin leather linings (35% total).
- EU/UK/China have significantly lower rates (5-7%).
- Consider supply chain adjustments if exporting to the US.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Lining Leather" as "General Leather" to save taxes
👉 Consequence: CBP may reclassify and assess 35% duty + penalties for fraud.
❌ Error 2: Not specifying "Lining" in the product name
👉 Consequence: May be incorrectly classified as 4105.30.00.00 (12%), but if found to be lining, back taxes apply.
❌ Error 3: Ignoring Section 122 & 301 Surcharges
👉 Consequence: Unexpected 35% cost instead of 2% base.
✅ Correct Practice:
"Cattle Leather, Chrome-Tanned, For Shoe Linings, Half-Finished, Model XYZ, US Origin: China"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Rules:
🔹 "Lining Leather = 35% Duty (US)"
🔹 "General Leather = 12% Duty (US)"
🔹 "Misclassification = Penalty + Back Taxes"
📌 Tips:
- If your leather is not for linings, ensure it is not described as "lining" in the invoice.
- Use HS Code Pre-rulings from CBP to confirm classification.
- Consider supply chain diversification to non-US markets for higher margins.
📣 Act Now:
📞 Contact a licensed customs broker + Provide product specs + Apply for HS Code Pre-ruling
🚀 Ensure smooth clearance, cost control, and compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny of tariff cost must be precisely calculated!
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.