Oil finished leather
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 410459 | 0.0% | CN | US | Official Doc |
| 410729 | 0.0% | CN | US | Official Doc |
AI Analysis
🐂 Oil-Finished Leather (Processed Bovine/Equine Hides)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition and Classification: What Exactly is "Oil-Finished Leather"?
Oil-finished leather is a highly processed hide or skin of bovine (cattle) or equine (horse) origin, distinguished by a specific surface treatment involving the application of oils, fats, and waxes. This process enhances flexibility, water resistance, and aesthetic appeal. In international trade, the critical distinction lies in the end-use and state of processing:
Category A: General/Industrial Use (The Raw Material)
Leather that has been processed (oil-finished) but is not specifically cut or prepared for final consumer goods like footwear uppers or gloves. It often serves as material for upholstery, luggage, belts, or general industrial applications.
Category B: Specific End-Use (Footwear/Gloves)
If the leather is specifically prepared for shoes or gloves, it falls under different subheadings. However, the provided data focuses on the general "other" categories where the end-use is not restricted to these two specific items.
⚠️ Key Distinction Point:
- If the leather is not for footwear uppers or gloves, it belongs to the "Other" categories in Chapter 41.
- The presence of an oil finish is the primary processing characteristic defining these codes.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Processing Characteristic |
|---|---|---|---|
4104.59 |
Oil-finished leather of bovine/equine origin, other than footwear uppers or gloves | Upholstery leather, luggage, belts, general accessories | ✅ Oil-finished, not for shoes/gloves |
4107.29 |
Other worked hides/skins of bovine/equine origin, distinguished by end-use (e.g., upholstery vs. apparel) but not listed elsewhere | Various finishes including oil treatment; general purpose processed hides | ✅ Processed, various finishes (incl. oil), specific end-use defined but not footwear/gloves |
🔍 Key Reminder:
- Both codes fall under Chapter 41 (Raw Hides and Skins and Leather).
- Code4104typically refers to tanned leather (other than fur skins), while4107refers to further worked leather.
- The critical factor is that these are "Other" categories, excluding the highly specific subheadings for footwear and gloves.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges and Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 onwards (including subsequent imports)
🎯 1. 4104.59 —— Oil-Finished Leather (General/Other)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | +25% (from USITC Footnote related to Chapter 41 Chinese products) |
| IEEPA Additional Tax | +10% (for products from China/HK, starting Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Available (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4104.59 → FOOTNOTE:4104.59.25 |
📌 Explanation:
- The "USITC Additional Tax of 25%" is part of the Section 301 tariffs on Chinese leather goods.
- The "IEEPA 10%" is the additional levy under the International Emergency Economic Powers Act.
- Total 35%, which is a high tariff burden, requiring early planning!
🎯 2. 4107.29 —— Other Worked Hides/Skins (Oil-Treated/Various Finishes)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Tax | +25% |
| IEEPA Additional Tax | +10% |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF × 35% |
| De Minimis Eligibility | ❌ Not Available |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4107.29 → FOOTNOTE:4107.29.25 |
📌 Note:
- Like the previous code, this falls under the same tariff treatment for Chinese-origin leather products.
- Even if the leather is intended for specific apparel or upholstery, if it does not fall under the explicit "footwear/gloves" exclusions, it is subject to this 35% total rate.
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Document Checklist (Missing documents cause delays)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail animal origin (bovine/equine), tanning method, and finish type (oil). |
| ✅ Material Composition Report | ✔️ | Confirms it is genuine leather and not synthetic/PU. |
| ✅ Product Photos | ✔️ | Clear images showing texture, finish, and lack of footwear/glove-specific cutting. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Oil-Finished Leather, Bovine Origin, Not for Footwear/Gloves". |
| ✅ Packing List | ✔️ | Detailed breakdown of rolls/sheets to avoid misclassification. |
| ✅ Certification of Origin (CO) | ✔️ | If not Chinese origin, can apply for preferential rates. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Origin Clear, Finish Specified, End-Use Excluded!"
| Scenario | Correct Declaration Method | Incorrect Practice |
|---|---|---|
| Oil-Finished Leather for Upholstery | 4104.59 or 4107.29 |
Misdeclare as "Synthetic Leather" → Lower tariff but fraud risk |
| Leather for Footwear | Do NOT use these codes | Use 4106 or 4107 specific subheadings for footwear |
| Raw/Hides | 4101 or 4102 |
Misdeclare processed leather as raw hides → Penalty |
| Mixed Materials | Split declaration if possible | Single declaration for mixed goods → High scrutiny |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Leather | Provide customer orders + design specs to prove non-footwear/glove use. |
| Blended Leathers | If mixed with fabric, classification may shift; consult expert. |
| Small Samples | Even samples of leather from China are subject to 35% tariff; no de minimis exemption. |
| Third-Party Inspection | Provide SGS or Intertek reports confirming "Oil Finish" and "Bovine Origin". |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4104.59 / 4107.29 |
35% (25% USITC + 10% IEEPA) | No specific certification, but detailed specs required | High tariff cost; plan supply chain. |
| 🇨🇳 China | 4104.59 / 4107.29 |
0-5% (Varies by trade agreement) | None specific for import | Low tariff for domestic use. |
| 🇪🇺 European Union | 4104.59 / 4107.29 |
6.5% (Most Favoured Nation) | REACH (Chemical compliance) | Standard EU duty, no US-style surcharges. |
| 🇬🇧 United Kingdom | 4104.59 / 4107.29 |
6.5% | No specific post-Brexit surcharges | Similar to EU. |
| 🇯🇵 Japan | 4104.59 / 4107.29 |
10.5% | None specific | Standard MFN rate. |
📌 Conclusion:
- The United States imposes a significant 35% total tariff on Chinese oil-finished leather due to trade policies.
- Other markets (EU, UK, Japan) apply standard MFN rates (6.5% - 10.5%), making them more cost-effective for Chinese leather exports.
- Consider supply chain diversification (e.g., sourcing from Vietnam, India, or Brazil) to avoid US surcharges.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Leather" without specifying "Oil-Finished" or Origin
👉 Consequence: Customs may classify under higher-duty raw hide codes or reject due to lack of detail.
❌ Mistake 2: Misdeclaring Footwear Leather as "General Leather" to Avoid Higher Footwear Tariffs
👉 Consequence: Severe penalties, shipment detention, and blacklisting. Footwear leather has different HS codes (e.g., 4107.29 is specific, but footwear uppers often fall under 4106 or 4107 subcategories with different duties).
❌ Mistake 3: Ignoring the "Not for Footwear/Gloves" Clause
👉 Consequence: If the leather is actually for shoes but declared as "General," it leads to classification errors and potential fraud charges.
✅ Correct Approach:
"Oil-Finished Bovine Leather, Split Grain, for Upholstery Use, Not for Footwear or Gloves, Origin: China, Processed via Oil Tanning"
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Oil Finish, Bovine/Equine, Not for Shoes/Gloves"
🔹 "US Market: 35% Total, Plan Ahead"
🔹 "EU/Asia: ~6-10%, Standard Duty"
📌 Tips:
- If your leather is sourced from countries with US FTAs (e.g., Canada, Mexico, Australia), you may qualify for 0% duty under USMCA or other agreements.
- For US imports, consider applying for a Pre-Ruling from US Customs and Border Protection (CBP) to confirm the HS code and tariff liability before shipment.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product details + Apply for HS Code Pre-Ruling
🚀 Ensure your leather exports clear customs smoothly, maximize profits, and stay compliant!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar of cost deserves precise 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) — 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.