Other Preserved Horse Hides
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107998000 | 12.4% | CN | US | Official Doc |
| 4107118000 | 12.4% | CN | US | Official Doc |
| 4202110090 | 43.0% | CN | US | Official Doc |
| 4202316000 | 43.0% | CN | US | Official Doc |
AI Analysis
๐ Other Preserved Horse Hides (้ฉฌ็ฎๆ่ดจ๏ผๅ ถไปๅฝขๆ)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ I. Product Definition & Classification: What Exactly Are "Other Preserved Horse Hides"?
"Other Preserved Horse Hides" refers to animal skins (specifically from horses) that have undergone preservation treatments (such as salting, drying, or chemical tanning preparation) but do not yet meet the specific criteria for high-value finished leather goods or specialized raw material categories. In international trade, these are typically categorized into two broad stages:
- Raw/Preserved Skins (Chapters 41): Skins that are merely preserved for transport/storage, not yet fully tanned into usable leather for fashion/consumer goods.
- Semi-Processed/Articles of Leather (Chapters 42): Skins that may be partially processed or used as the primary exterior material for articles (like bags, belts, wallets), depending on the degree of finishing and end-use.
โ ๏ธ Key Distinction Point:
- If the hide is only preserved (salted, dried, or lightly tanned for durability during shipping) and not fashioned into a specific article โ It falls under Chapter 41.
- If the hide is tanned and fashioned into an article (even if simple) or used as the exterior surface of a specific item (like a bag or case) โ It may fall under Chapter 42.
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise breakdown for "Other Preserved Horse Hides":
| HS Code | Product Description | Summary/Meaning | Applicability |
|---|---|---|---|
4107.99.80.00 |
Horse skin, other forms, matching leather category fallback | Raw/Preserved Skins: General category for horse skins that are preserved but not specifically classified elsewhere (e.g., not bovine, not fully tanned for upholstery). | โ Unprocessed/Preserved |
4107.11.80.00 |
Horse skin, other forms, matching leather and other fallback attributes | Raw/Preserved Skins: Similar to above, often used as a "catch-all" for horse skins that don't fit stricter sub-categories. | โ Unprocessed/Preserved |
4202.11.00.90 |
Horse skin as exterior material, other forms, matching leather goods fallback | Leather Articles: Used when the horse skin is fashioned into an article (e.g., a bag, briefcase, wallet) where the exterior surface is horse leather. | โ Processed/Article |
4202.31.60.00 |
Horse skin material, other forms, matching leather/regenerated leather and other fallback logic | Leather Articles: Specifically for items like purses, wallets, or small leather goods made with horse skin as the primary material. | โ Processed/Article |
๐ Critical Reminder:
- Chapter 41 Codes (4107...) apply to raw/preserved skins intended for further tanning or industrial use.
- Chapter 42 Codes (4202...) apply to finished or semi-finished leather articles (bags, wallets, etc.) where the horse skin is the exterior material.
- Misclassification between Chapter 41 and 42 leads to massive tax differences (12.4% vs. 43.0%).
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
โ Applicable Country: USA (US)
โ Origin: China (CN)
โ Effective Time: 2025-11-10 onwards (including subsequent imports)
๐ฏ 1. 4107.99.80.00 & 4107.11.80.00 โโ Preserved Horse Skins (Raw/Chapter 41)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Certain leather raw materials may be exempt from the 25% Section 301 list, depending on specific HTSUS exclusions, but see note below) |
| IEEPA Surcharge (Section 122) | +10.0% (Targeting Chinese products) |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value ร 12.4% |
| De Minimis Eligibility | โ No (Generally, leather goods/raw materials over $800 are subject to duty) |
| Legal Basis Path | Base: 2.4% โ IEEPA: 10% โ Total: 12.4% |
๐ Explanation:
- The Base Tariff (2.4%) is the standard Most-Favored-Nation (MFN) rate for preserved horse hides under Chapter 41.
- The IEEPA 10% Surcharge is applied under Section 122 of the Trade Expansion Act (or related EO) targeting specific Chinese-origin goods.
- Crucially, unlike electronics or steel, many raw leather hides do not carry the 25% Section 301 tariff if they are not classified as finished leather articles. However, if misclassified as a finished article (Chapter 42), the 25% surtax DOES apply.
๐ฏ 2. 4202.11.00.90 & 4202.31.60.00 โโ Horse Skin Leather Articles (Chapter 42)
| Item | Content |
|---|---|
| Base Tariff Rate | 8.0% (ad valorem) |
| Section 301 Surtax | +25.0% (Applicable to finished leather goods from China) |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tax Rate | 43.0% |
| Tax Calculation | CIF Value ร 43.0% |
| De Minimis Eligibility | โ No |
| Legal Basis Path | Base: 8.0% โ Section 301: 25% โ IEEPA: 10% โ Total: 43.0% |
๐ Explanation:
- The Base Tariff (8.0%) is significantly higher than raw hides, reflecting the added value of processing.
- The 25% Section 301 Surcharge applies because finished leather articles (bags, wallets) are on the list of subject goods.
- The IEEPA 10% Surcharge is also added.
- Total 43.0% is a high-cost barrier. Misclassifying a raw hide as a finished article (or vice versa) can lead to severe penalties.
๐ ๏ธ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
โ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must detail: Animal species (Horse), preservation method (Salted/Dried/Tanned), weight, dimensions. |
| โ Commercial Invoice | โ๏ธ | Must clearly state: "Preserved Horse Hides" (for Ch.41) OR "Leather Bag/Wallet" (for Ch.42). Do not use vague terms like "Leather Material". |
| โ Packing List | โ๏ธ | Itemize quantities, weights, and packaging type. |
| โ Certificate of Origin (CO) | โ๏ธ | To prove Chinese origin (which triggers surcharges). |
| โ Photos of Goods | โ๏ธ | Must show the hideโs condition (raw vs. finished) and any labels/stamps. |
| โ Import License/Permit | โ๏ธ | If applicable for animal products (check USDA/APHIS requirements). |
โ 2. Declaration Strategy (Key Mantra)
๐ฅ "Raw Hides are Chapter 41 (12.4%), Finished Articles are Chapter 42 (43.0%). Classify by END-USE, not just material!"
| Scenario | Correct HS Code | Wrong Approach | Consequence |
|---|---|---|---|
| Raw Preserved Skins (for tannery) | 4107.99.80.00 / 4107.11.80.00 |
Declaring as "Leather Bag" | Overpaying tax (12.4% vs 43.0%) โ No refund if undervalued declaration is found. |
| Finished Bag/Wallet (Horse leather exterior) | 4202.11.00.90 / 4202.31.60.00 |
Declaring as "Raw Hide" | Underpayment Tax + Penalties! Customs will reclassify and charge 43.0% + fines. |
| Partial Tanning (Semi-processed) | Consult Expert | Guessing | High risk of misclassification. Seek Advance Ruling. |
โ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Raw Hides + Finished Goods) | Declare Separately! Do not lump them under one code. Use one line for 4107... and another for 4202.... |
| OEM Custom Orders | Provide the end-user product description. If the buyer is a tannery, itโs raw (Ch.41). If the buyer is a bag manufacturer, itโs likely an article (Ch.42). |
| Regenerated Leather | If the product is not genuine horse skin but made from leather dust/pulp, it may fall under different codes (e.g., 4202.32...). Verify material composition. |
| USDA/APHIS Compliance | Horse hides may require import permits and disinfection certificates. Failure to provide these leads to detention at port. |
๐ V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 4107.99.80.00 (Raw)4202.11.00.90 (Finished) |
12.4% (Raw) 43.0% (Finished) |
USDA Permit, CO, Detailed Invoice | High Surtaxes. Accurate classification is critical to avoid 25% Section 301 on raw hides (if eligible) or 43% on finished goods. |
| ๐จ๐ณ China | 4107 (Raw)4202 (Finished) |
Low/0% (Imports into China) | Animal Quarantine Certificate | China is a major importer of raw hides. Tariffs are generally lower, but bio-security checks are strict. |
| ๐ช๐บ EU | 4107 (Raw)4202 (Finished) |
Varies (0-6.5%) | REACH Compliance, No Surtaxes | No IEEPA/Section 301 equivalent. Focus on material safety (chemical restrictions). |
| ๐ฌ๐ง UK | 4107 (Raw)4202 (Finished) |
Varies (0-6.5%) | FMD-Free Certificate | Post-Brexit rules apply. Ensure health certificates for animal products. |
๐ Conclusion:
- USA is the most challenging market due to high surtaxes (up to 43%).
- Raw Hides (Ch.41) enjoy a lower total tax (12.4%) compared to Finished Articles (Ch.42) at 43.0%.
- Misclassification is the #1 risk. Always consult with a licensed customs broker if the productโs end-use is ambiguous.
๐ VI. Common Errors & Pitfall Guide (Lessons Learned)
โ Error 1: Declaring Finished Leather Bags as Raw Horse Hides
๐ Consequence: Underpayment of 30.6% in taxes + Civil Penalties. Customs will audit and demand back payment.
โ Error 2: Declaring Raw Hides as Finished Leather
๐ Consequence: Overpayment of 30.6% in taxes. While you pay more, you may not get a refund easily if the declaration is already processed.
โ Error 3: Vague Description "Leather Material" on Invoice
๐ Consequence: Customs will flag for Insufficient Information. Leads to delayed clearance and storage fees.
โ Error 4: Ignoring USDA/APHIS Requirements
๐ Consequence: Detention or Destruction of goods at the port. Horse hides are animal products and require strict bio-security checks.
โ Correct Approach:
"Preserved Horse Hides, Salted, Untrimmed, for Tanning Only" (for Ch.41)
"Horse Leather Handbag, Brown, Exterior Horse Leather" (for Ch.42)
๐ฏ VII. Conclusion: Professional Classification Saves Money!
๐ฏ Remember the Mantra:
๐น "Raw Hides = 12.4% (Ch.41)"
๐น "Finished Articles = 43.0% (Ch.42)"
๐น "Describe Precisely, Declare Separately, Avoid Penalties!"
๐ Pro Tip:
If your product is in a gray area (e.g., semi-tanned hides for fashion design), request a Binding Tariff Information (BTI) or Advance Ruling from US Customs and Border Protection (CBP) before shipment. This provides legal certainty and prevents unexpected costs.
๐ฃ Immediate Action:
๐ Contact a Licensed Customs Broker
๐ Provide Detailed Product Photos & Specs
๐ Apply for Pre-Clearance if Shipment Value is High
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every Percent of Tax Matters in Your Profit Margin!
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.