Nubuck Split Leather Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107121020 | 35.0% | CN | US | Official Doc |
| 4107121040 | 35.0% | CN | US | Official Doc |
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π¦ Nubuck Split Leather Sheet (Bovine/Equine)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π 1. Product Definition & Classification: What is "Nubuck Split Leather"?
Nubuck Split Leather is a specific type of leather derived from bovine (cow/buffalo) or equine animals. It is crucial to distinguish it from "Top Grain Nubuck" because it comes from the split layer (the lower layer of the hide after the grain layer is removed), not the surface.
Key Characteristics: * Material: Bovine (including Buffalo) or Equine. * Processing: Tanned and further prepared (crusted or finished). * Surface: "Without hair on" (flesh side or split side). * Finish: Nubuck implies a slight nap or fuzziness, but in HS classification, the critical factor is whether it is Grain Split (split of the grain layer) or Flesh Split (split of the inner layer). * Exclusions: Does not include "Chamois-dressed" or leather of heading 4114.
β οΈ Critical Distinction:
- If the leather is a Grain Split (from the top layer) with a surface area β€ 28 sq. ft. (2.6 mΒ²), it is classified as Split Leather.
- If it is larger than 28 sq. ft., it falls under a different subheading (4107.11).
- Since "Nubuck" is a finish applied to the surface, and the description specifies "without hair on," it falls under the broad category of Leather further prepared after tanning, specifically Grain Splits of bovines β€ 28 sq. ft.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the product falls under Heading 4107 (Leather further prepared after tanning or crusting, of bovine or equine animals, without hair on).
| HS Code | Product Description | Key Criteria | Surface Area Limit | Application |
|---|---|---|---|---|
4107.12.10.20 |
Upper Leather (Grain Split) | Bovine/Equine, without hair on, grain split, β€ 28 sq. ft. | β€ 2.6 mΒ² | Shoes, bags, apparel (high-quality split) |
4107.12.10.40 |
Lining Leather (Grain Split) | Bovine/Equine, without hair on, grain split, β€ 28 sq. ft. | β€ 2.6 mΒ² | Interior linings, low-grade split usage |
π Important Note:
- "Nubuck" is a cosmetic finish. If the split leather is finished to look like nubuck, it is still classified by its type (Grain Split) and end-use (Upper vs. Lining).
- Upper Leather (...20) is used for the exterior of shoes, gloves, or bags.
- Lining Leather (...40) is used for the interior.
- If the intended use is ambiguous, Customs may classify it as Lining Leather by default or require proof of "Upper" quality (e.g., thickness, strength tests).
π° 3. 2026 Latest Tariff Rate Breakdown
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Subject to Section 301 & IEEPA)
π― Both HS Codes: 4107.12.10.20 & 4107.12.10.40
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Section 301 Add-on Tariff | +25.0% (USITC Footnote for Chapter 41) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis Eligibility | β No (Not eligible for Section 321 de minimis exemption if total value exceeds $800, but Section 301 duties apply regardless of de minimis if shipped via informal entry; formal entry always applies 25%) |
| Legal Basis | USITC:4107.12.10.20 / 4107.12.10.40 β SECTION301:4107 |
π Explanation:
- The base MFN rate for split leather is 0%.
- However, due to Section 301 retaliatory tariffs, an additional 25% is applied to most Chinese-origin leather products.
- Total Duty: 25%. There are no additional IEEPA taxes listed in the provided data for this specific HS code (unlike electronics which have +10%).
- Warning: Do not confuse "Nubuck" with "Suede." Suede is made from flesh splits or broken grain, while Nubuck is made from the top grain. However, Split Nubuck is still classified as Split Leather under 4107.12 if it is a grain split.
π οΈ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Nubuck Split Leather, Bovine, Tanned, Without Hair On" |
| β Packing List | βοΈ | Must specify weight, volume, and number of hides/sheets |
| β Product Specification Sheet | βοΈ | Must confirm: Animal Type (Bovine/Equine), Split Type (Grain Split), Surface Area (β€ 28 sq. ft.) |
| β Proof of Finish | βοΈ | Photos or lab report showing "Nubuck" finish (sanded grain surface) |
| β Certificate of Origin | βοΈ | To prove Chinese origin (subject to 25% tariff) |
β 2. Declaration Tips (Critical Keywords)
π₯ "Split, not Grain; Bovine, not Goat; β€28 sq. ft., not larger."
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Material | "Bovine Split Leather, Nubuck Finish" | "Cowhide" (Too vague) |
| Surface | "Without hair on" | "With hair on" (Would be 4104/4105) |
| Size | "Unit surface area β€ 28 sq. ft." | "Large hides" (Might fall under 4107.11, different rate) |
| Use | "For shoe uppers" (or "Lining") | "General use" (Risk of misclassification) |
β 3. Special Handling for "Nubuck Split"
| Situation | Recommendation |
|---|---|
| Ambiguous "Nubuck" | If the leather is a flesh split sanded to look like nubuck, it is NOT a grain split. It may fall under 4107.21 (Other splits) or 4107.90. Verify with a lab test. |
| Surface Area > 28 sq. ft. | If any single hide/skin exceeds 2.6 mΒ², it cannot be classified under 4107.12. It must go to 4107.11 (Whole hides/skins, not split) or other subheadings. Check average size per hide. |
| Mixed Shipments | If mixing "Upper" and "Lining" grades, declare separately. Misclassifying lining as upper may raise scrutiny. |
π 5. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4107.12.10.20 / .40 |
25.0% | Section 301 applies. No base duty. |
| π¨π³ China | 4107.12.10 |
~10-15% | Import duties vary; check latest PRC tariff. |
| πͺπΊ EU | 4107 21 10 / 21 90 |
4.2% | Standard MFN rate. No Section 301. |
| π¬π§ UK | 4107 21 10 |
4.2% | Post-Brexit tariff aligned with EU. |
| π¨π¦ Canada | 4107 21 10 |
0% | CUSMA preferential rate if eligible. |
π Conclusion:
- The US market has a significant 25% penalty on Chinese leather splits due to trade wars.
- EU/UK tariffs are significantly lower (4.2%).
- Consider supply chain diversification if shipping to the US to mitigate tariff costs.
π 6. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Nubuck" as "Top Grain Leather" (4107.11)
π Consequence: If it's a split, it's misclassified. Top grain is the outer layer; Nubuck Split is the inner layer of the top. Wrong HS Code = Penalties + Back Taxes.
β Mistake 2: Ignoring Surface Area
π Consequence: If hides are large (>28 sq. ft.), they fall under 4107.11 (Whole hides) or 4107.90. Misclassification leads to duty evasion allegations.
β Mistake 3: Assuming "Lining" and "Upper" are the same
π Consequence: While the tariff rate is the same (25%), Customs may request proof of use. Lining leather is often thinner and weaker. Mislabeling can trigger audits.
β Best Practice:
"Be Specific: 'Bovine Grain Split, Nubuck Finish, β€28 sq. ft., for [Upper/Lining].'"
π― 7. Conclusion: Professional Declaration, Cost Efficiency
π― Remember the Formula:
πΉ "Split = 4107.12" + "β€28 sq. ft." + "China Origin" = 25% Total Duty
πΉ "Nubuck" is a finish, not a class. Focus on "Grain Split" vs. "Flesh Split".
πΉ "Upper vs. Lining" matters for documentation, not just duty rate in this case.
π Pro Tip:
If you are shipping small samples under $800 to the US, check if Section 321 De Minimis applies. However, Section 301 duties often still apply to certain goods even under de minimis. Consult a customs broker to verify if your specific leather split is exempt from the 25% under de minimis rules (currently, many leather goods are not exempt).
π£ Immediate Action:
π Contact a licensed customs broker
πΈ Provide photos of the leather grain and back (flesh side)
π Verify hide size statistics
π Ensure accurate HS Code:4107.12.10.20(Upper) or.40(Lining)
β¨ Precision in Classification, Savings in Duties!
πΌ Your leather goods deserve a smooth passage.
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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.