Medium Thickness Full Grain Cowhide Leather
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107191040 | 35.0% | CN | US | Official Doc |
| 4107111040 | 35.0% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
| 4113903000 | 38.3% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
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AI Analysis
๐ Medium Thickness Full Grain Cowhide Leather
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
๐ I. Product Definition & Classification: Do You Really Understand "Full Grain Cowhide"?
Full Grain Cowhide Leather is the highest quality grade of leather, retaining the original grain surface and natural markings. In international trade, classification depends heavily on its final use (e.g., lining, outer material, composite base) and processing level.
Key Distinction Points:
- Lining vs. Outer Material: Is it used as an inner lining or an exterior surface?
- Finish Type: Is it "patterned" (่ฑๅผ) or "non-patterned" (้่ฑๅผ)?
- Structure: Is it a single hide or a composite base?
โ ๏ธ Critical Note:
- If used as a lining โ Often falls under 4107 or 4113 depending on specific characteristics.
- If itโs a composite base โ Falls under 4115.
- Misclassification can lead to significant tariff differences (e.g., 35% vs. 38.3%).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the 5 possible HS Codes for "Medium Thickness Full Grain Cowhide Leather":
| HS Code | Product Description | Summary/Classification Logic | Total Tax Rate |
|---|---|---|---|
4107.19.10.40 |
Cowhide Full Grain Lining, fits Lining Leather Limits | Defined as lining leather meeting specific limits | 35.0% |
4107.11.10.40 |
Cowhide Full Grain Lining, fits Lining Leather Category | Classified as general lining leather | 35.0% |
4113.90.60.00 |
Cowhide Full Grain Lining, fits Patterned Leather Characteristics | Defined as "patterned" (่ฑๅผ) leather | 36.6% |
4113.90.30.00 |
Cowhide Full Grain Lining, fits Non-Patterned Further Processed Leather | Non-patterned, further processed | 38.3% |
4115.10.00.00 |
Cowhide Full Grain Lining, fits Composite Leather Base Form | Composite leather base | 35.0% |
๐ Important Reminder:
- All codes above include US Additional Tariffs and Section 122 Tariffs if imported into the US from China.
- The difference between 35% and 38.3% is driven by the Base Duty (0% vs. 3.3%) and Patterned Status.
๐ฐ III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Time: Current rates apply as per 2026 data
๐ฏ 1. 4107.19.10.40 & 4107.11.10.40 & 4115.10.00.00
Category: Lining/Composite Leather (Standard)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value ร 35% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | Base: 0% โ 301: 25% โ Sec 122: 10% |
๐ Explanation:
- Base Duty 0%: Standard for certain leather linings.
- 301 Tariff 25%: Trade war-related additional duty.
- Section 122 10%: National security-related additional duty.
- Total 35%: High cost, must be factored into pricing.
๐ฏ 2. 4113.90.60.00
Category: Patterned Leather (่ฑๅผ็ฎ้ฉ)
| Item | Detail |
|---|---|
| Base Duty | 1.6% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 36.6% |
| Tax Calculation | CIF Value ร 36.6% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | Base: 1.6% โ 301: 25% โ Sec 122: 10% |
๐ Note:
- The 1.6% base duty makes this slightly more expensive than the 35% group.
- "Patterned" means embossed, corrected, or surface-treated.
๐ฏ 3. 4113.90.30.00
Category: Non-Patterned Further Processed Leather
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value ร 38.3% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | Base: 3.3% โ 301: 25% โ Sec 122: 10% |
๐ Warning:
- This is the highest tariff category in the list.
- Avoid this classification unless the product strictly meets "non-patterned further processed" criteria.
๐ ๏ธ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
โ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Notes |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Include thickness, finish type (patterned/non-patterned), composition |
| โ Leather Certificates | โ๏ธ | Prove "Full Grain" status |
| โ Commercial Invoice | โ๏ธ | Clearly state "Cowhide Leather, Full Grain" |
| โ Packing List | โ๏ธ | Detailed weight and dimensions |
| โ Origin Certificate | โ๏ธ | If not China, may reduce tariffs |
โ 2. Classification Strategy (Key Mantra)
๐ฅ "Lining vs. Outer, Patterned vs. Plain, Base vs. Composite!"
| Scenario | Correct HS Code | Wrong Practice | Consequence |
|---|---|---|---|
| Used as Lining, Standard | 4107.19.10.40 or 4107.11.10.40 |
Misclassify as outer leather | Higher base duty possible |
| Patterned Surface | 4113.90.60.00 |
Declare as non-patterned | Risk of audit & penalty |
| Composite Base | 4115.10.00.00 |
Declare as full hide | Incorrect classification |
| Further Processed, Non-Patterned | 4113.90.30.00 |
Declare as standard lining | Pay extra 3.3% base duty |
โ 3. Special Cases
| Situation | Advice |
|---|---|
| OEM Custom Leather | Provide design sheets to prove "patterned" or "non-patterned" status |
| Mixed Shipments | Separate codes for different types; do not mix |
| Pre-Cutting | If pre-cut for specific use, provide usage documentation |
๐ V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| ๐บ๐ธ USA | 4107.19.10.40 to 4113.90.30.00 |
35.0% โ 38.3% | High tariffs due to 301 + Sec 122 |
| ๐จ๐ณ China | 4107.19.10.40 |
5% โ 10% | Lower base duties, no US surcharges |
| ๐ช๐บ EU | 4107.19.10.40 |
4.5% | No 301 or Sec 122 tariffs |
| ๐ฌ๐ง UK | 4107.19.10.40 |
4.5% | Post-Brexit tariffs similar to EU |
๐ Conclusion:
- USA is the most expensive market due to additional duties.
- EU and UK are more favorable, with no Section 301 or 122 tariffs.
- China origin products face 35-38.3% total duty in the US.
๐ VI. Common Errors & Pitfall Guide (Lessons Learned)
โ Error 1: Misclassifying "Patterned" leather as "Non-Patterned"
๐ Consequence: Underpayment of 1.6% base duty โ Audit & Back Taxes!
โ Error 2: Declaring "Full Grain" without proof
๐ Consequence: Customs may downgrade to "Split Leather" or reject โ Delay/Return
โ Error 3: Mixing HS Codes in one shipment
๐ Consequence: Complex inspection โ Delay & Storage Fees
โ Error 4: Ignoring Section 122 Tariff
๐ Consequence: Underpayment of 10% โ Penalty & Interest
โ Correct Approach:
"Full Grain Cowhide Leather, Medium Thickness, Patterned Embossing, for Lining Use, HS 4113.90.60.00"
๐ฏ VII. Conclusion: Precision Classification Saves Money!
๐ฏ Remember:
๐น "Lining 35%, Patterned 36.6%, Further Processed 38.3%!"
๐น "Base Duty + 25% + 10% = 35-38.3%! Precision Matters!"
๐ Tip:
If your leather is originated from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs.
Recommend Advance Ruling before shipment to avoid risks.
๐ฃ Immediate Action:
๐ Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
๐ Let your leather pass smoothly, efficiently, and profitably!
โจ Professional clearance starts with precise classification!
๐ผ Your every cent costs deserves accurate calculation!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.