Other Tanned Animal Leather, Processed Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4205006000 | 39.9% | CN | US | Official Doc |
| 4107994000 | 12.5% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4107998000 | 12.4% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
AI Analysis
𧡠Other Tanned Animal Leather & Processed Leather
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Processed Leather"?
"Tanned Animal Leather" and "Processed Leather" are broad categories in international trade, covering everything from raw hides to finished goods like bags, belts, and upholstery materials. The critical distinction lies in the physical state (flesh-side vs. grain-side) and the final form (raw hide vs. manufactured article).
In this specific dataset, all items refer to Chinese-origin tanned leather products subject to significant US trade restrictions.
β οΈ Key Distinction Point:
- "Flesh-side" (ε»ζ―ι’): The inner side of the hide, often rougher, used for heavy-duty applications or further processing. Often classified under 4107 (if unfinished/semi-finished) or 4205 (if processed articles). - "Grain-side" / "Finished Articles" (θι’/η²ΎηΎε θ£ /樑ε): The outer, visible side, or finished goods like bags/packaging. Classified under 4205.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, here is the exact breakdown of the 5 HS Codes, their summaries, and why they are classified this way:
| HS Code | Summary (English Translation of Source) | Physical/Functional Description | Why This HS Code? |
|---|---|---|---|
4205.00.60.00 |
Other Tanned Animal Leather (Flesh-side), Patterned Leather Models | Leather items/models on the flesh side, often decorative or patterned. | Falls under Ch. 42 (Articles of Leather) because it is a "model" or processed article, not just raw hide. |
4107.99.40.00 |
Other Tanned Animal Leather (Flesh-side), Patterned Leather Models | Similar to above but classified in Ch. 41 (Leather). Likely semi-finished or specific type of patterned hide not meeting Ch. 42 article criteria. | Classified in 4107 as "Other" tanned leather, indicating it is not yet a finished "article" (like a bag) but a processed hide. |
4205.00.80.00 (Case 1) |
Other Tanned Animal Leather (Flesh-side), Patterned Leather Models | Patterned leather models on the flesh side. | 4205 covers "Other articles of leather". The "model" aspect pushes it from Chapter 41 to 42. |
4107.99.80.00 |
Other Tanned Animal Leather (Flesh-side), Patterned Leather Models | Patterned leather models on the flesh side. | 4107 is the catch-all for "Other" tanned hides. If itβs just a hide and not a "product," it stays in Ch. 41. |
4205.00.80.00 (Case 2) |
Other Tanned Animal Leather (Grain-side/Meat-side), Fine Leather Packaging | High-quality leather (grain-side) used for luxury packaging. | 4205 because it is a manufactured article ("packaging"), not a raw hide. The "grain-side" (θι’) implies higher value/finishing. |
π Critical Note:
- Ch. 41 generally covers raw hides and skins (tanned but not yet made into articles).
- Ch. 42 covers articles of leather (bags, belts, packaging, models).
- The confusion in the data arises because some "models" are classified in Ch. 41 (likely if they are just cut shapes/hides) while others are in Ch. 42 (if considered finished articles).
π° III. 2026 Latest Tariff Rate Breakdown (Including Add-on Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025+ (Current 122 Clause & 301 Tariffs Apply)
π― 1. High-Tariff Categories: 4205.00.60.00 & 4205.00.80.00 (Articles of Leather)
| Item | Content |
|---|---|
| HS Code | 4205.00.60.00 OR 4205.00.80.00 |
| Base Tariff | 0.0% - 4.9% (Varies by specific leather type) |
| Section 301 Additional Tariff | +25% (Standard US-China trade war tariff) |
| Section 122 Clause Tariff | +10% (Specific regulatory add-on for certain leather goods) |
| Total Effective Tax Rate | 35.0% - 39.9% |
| Tax Calculation | CIF Value Γ (Base Rate + 25% + 10%) |
| De Minimis Exemption | β NOT Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4205.00.xx.xx β 301_Tariff:Footnote_9903.01.24 β 122_Clauses:10% |
π Explanation:
- Base Tariff:4205.00.60.00has a 4.9% base rate.4205.00.80.00has a 0.0% base rate.
- 301 Tariff: The mandatory +25% applies to all Chinese-origin goods in these categories.
- 122 Clause: An additional +10% is applied specifically to these leather models/packaging items, likely due to specific trade remedies or sectoral agreements.
- Result: Total tax burden is 35%-40%, making US export highly sensitive to cost.
π― 2. Low-Tariff Categories: 4107.99.40.00 & 4107.99.80.00 (Semi-Finished/Other Leather)
| Item | Content |
|---|---|
| HS Code | 4107.99.40.00 OR 4107.99.80.00 |
| Base Tariff | 2.4% - 2.5% |
| Section 301 Additional Tariff | 0.0% (Wait, check data: "ε εΎε ³η¨: 0.0%") |
| Section 122 Clause Tariff | +10% |
| Total Effective Tax Rate | 12.4% - 12.5% |
| Tax Calculation | CIF Value Γ (Base Rate + 10%) |
| De Minimis Exemption | β NOT Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4107.99.xx.xx β 301_Tariff:Exempt/Reduced β 122_Clauses:10% |
π Explanation:
- Base Tariff: ~2.5%.
- 301 Tariff: Interestingly, the data shows +0.0% for Section 301. This may indicate that specific "other tanned leathers" in subheading 4107.99 are exempt from the full 25% or have a different rate structure (e.g., only 122 applies).
- 122 Clause: The +10% still applies.
- Result: Total tax burden is only ~12.5%, significantly lower than Ch. 42 articles. This creates a strong incentive to classify goods as "other leather" (Ch. 41) if legally permissible.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Leather Certificate | βοΈ | Must specify species (cow, pig, etc.), tanning method (vegetable, chrome), and whether it's flesh-side or grain-side. |
| β Material Safety Data Sheet (MSDS) | βοΈ | If chemicals were used in tanning (e.g., chromium), proof of compliance is needed. |
| β Product Photos | βοΈ | Clear shots of the grain side (texture) and flesh side (smooth/rough). Distinguish between "model" and "packaging". |
| β Commercial Invoice | βοΈ | Must explicitly state: "Tanned Animal Leather, Flesh-side/Grain-side" β NEVER just "Leather". |
| β Packing List | βοΈ | Detail dimensions and weight. For "packaging", specify if it's luxury gift boxes. |
β 2. Classification Strategy (Key Tip)
π₯ "Flesh-side models can be Ch. 41 or 42, but 'Packaging' is definitely Ch. 42!"
| Scenario | Recommended HS Code | Tariff Impact | Why? |
|---|---|---|---|
| Raw Tanned Hides (No specific shape) | 4107.99.80.00 |
12.5% | Classified as "Other" leather. Lower base rate. |
| Patterned Leather Models (Unfinished) | 4107.99.40.00 |
12.5% | If it doesn't qualify as a "finished article," it stays in Ch. 41. |
| Finished Leather Models/Accessories | 4205.00.60.00 |
39.9% | Considered "Articles of Leather." High 301 + 122 tax. |
| Luxury Leather Packaging | 4205.00.80.00 |
35.0% | Finished good. High tax, but base rate is 0%. |
β οΈ Warning:
- Do not misclassify a finished bag as "tanned leather" to avoid the 25% 301 tariff. CBP (Customs and Border Protection) has strict rules: if itβs a bag, itβs 4203. If itβs a "model" for display, it might be 4205.
- The 122 Clause (10%) is the "silent killer." It applies to both Ch. 41 and Ch. 42 items in this dataset. Do not ignore it.
β 3. Special Handling for "122 Clause"
| Issue | Solution |
|---|---|
| What is the 122 Clause? | It is a specific US trade remedy provision (often related to anti-dumping or countervailing duties) targeting certain Chinese leather goods. |
| How to mitigate? | Provide detailed tanning process documentation to prove the goods do not fall under the specific anti-dumping scope (if applicable). |
| Documentation | Ensure the invoice clearly states the HS Code and Country of Origin (China) to avoid automated penalties. |
π V. Global Market Comparison (2026)
| Market | HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 4205.xx.xx |
35% - 40% | High 301 + 122 tariffs. |
| πΊπΈ USA | 4107.xx.xx |
~12.5% | Lower base, but 122 still applies. |
| π¨π³ China | 4107/4205 |
2.5% - 8% | Low import duty. |
| πͺπΊ EU | 4107/4205 |
4.5% - 12% | No 301/122 tariffs. |
| π¬π§ UK | 4107/4205 |
4.5% - 12% | Post-Brexit tariffs similar to EU. |
π Conclusion:
- The US market is the most expensive for Chinese leather goods due to the combination of 301 (25%) and 122 (10%) clauses.
- Ch. 41 items (semi-finished) are significantly cheaper to import than Ch. 42 items (finished articles) in the US.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Classifying "Leather Packaging" as "Other Tanned Leather" (4107)
π Consequence: CBP may reclassify it as 4205, leading to back taxes + penalties. The total tax jumps from 12.5% to 35%.
β Mistake 2: Ignoring the 122 Clause
π Consequence: The 10% is often overlooked. If not declared, it leads to seizure or detention at the border.
β Mistake 3: Vague Description: "Leather Goods"
π Consequence: CBP will apply the highest possible duty rate for ambiguity. Always specify "Flesh-side," "Grain-side," "Model," or "Packaging."
β Correct Practice:
"Tanned Cowhide Leather, Flesh-side, Patterned Model, for Display Use, Not a Finished Article, HS: 4107.99.40.00"
π― VII. Conclusion: Professional Classification, Cost Control!
π― Remember the Formula:
πΉ Ch. 41 (Leather) = Base ~2.5% + 122 (10%) = ~12.5%
πΉ Ch. 42 (Articles) = Base 0-5% + 301 (25%) + 122 (10%) = ~35-40%
πΉ 122 Clause is Universal: Always add 10%.
π Pro Tip:
If your product is a "Model" or "Packaging," consult a customs broker before shipping. A misclassification from 4205 to 4107 (if legally justifiable) can save 27.4% in taxes. But do not lie. The risk is too high.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percent saved is pure profit!
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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.