Raw Cow and Buffalo Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107124000 | 12.5% | CN | US | Official Doc |
| 4107194000 | 12.5% | CN | US | Official Doc |
| 4101503500 | 19.9% | CN | US | Official Doc |
| 4101203500 | 19.9% | CN | US | Official Doc |
| 4104413060 | 12.4% | CN | US | Official Doc |
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AI Analysis
π Raw Cow & Buffalo Leather (Animal Hides and Skins)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π One, Product Definition and Classification: Do You Really Understand βRaw Leatherβ?
Raw cow and buffalo leather is a crucial raw material in the global leather goods, footwear, and upholstery industries. In international trade, it is strictly categorized based on its state of preservation (wet-blue, dry, etc.) and type of tanning. According to the provided data, this product primarily falls under Chapter 41 of the Harmonized System (HS), specifically targeting leather of bovine animals (which includes both cattle and buffalo).
β οΈ Key Distinction Point:
- If the hide is raw (unprocessed) or only preserved (salted/dried) without tanning β Classified under 4101 (Raw Hides and Skins).
- If the hide is fully tanned or crust leather (processed, ready for manufacturing) β Classified under 4107 or 4104 (Tanned/Chrome-Tanned Leather).
- Buffalo vs. Cow: In HS codes 4101 and 4107, buffalo hides are often grouped under general "bovine" headings unless specific sub-headings distinguish them. However, the provided data explicitly links specific HS codes to "Buffalo Skin" summaries, indicating they are treated under these broader bovine categories.
π¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS codes for Raw Cow and Buffalo Leather, along with their tax implications.
| HS Code | Product Description (From Data) | Status/State | Total Tax Rate |
|---|---|---|---|
4107.12.40.00 |
Buffalo Skin Leather, Matching Material and Form | Tanned/Crust (Finished/Intermediate) | 12.5% |
4107.19.40.00 |
Buffalo Skin Leather, Explicitly Includes Material and Form | Tanned/Crust (Other Tanned) | 12.5% |
4101.50.35.00 |
Raw Buffalo Skin, Conforms to Species and Material Definition | Raw/Preserved (Unprocessed) | 19.9% |
4101.20.35.00 |
Raw Buffalo Hides, Conforms to Species and Material Requirements | Raw/Preserved (Unprocessed) | 19.9% |
4104.41.30.60 |
Buffalo Skin, Conforms to Core Material Definition under Category | Chrome-Tanned (Specific Finish) | 12.4% |
π Critical Reminder:
- Raw Hides (4101) are subject to a significantly higher tax burden (19.9%) due to combined tariffs.
- Tanned/Processed Leather (4107,4104) benefits from a lower total tax rate (~12.4% - 12.5%).
- The distinction between4107and4104often lies in the tanning method (e.g., vegetable vs. chrome) or the final form (e.g., crusted vs. finished).
π° Three, 2026 Latest Tariff Rate Detailed Analysis (Including Surcharges and Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Based on current trade policies (Section 301 & 122)
π― 1. 4107.12.40.00 & 4107.19.40.00 β Tanned Buffalo Leather (Not Chrome-Tanned)
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Surcharge | 0.0% (No additional 25% tariff on these specific subheadings based on data) |
| Section 122 Tariff | +10% (Specific to certain leather categories) |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value Γ 12.5% |
| De Minimis Exemption | β Not Applicable (Section 122 tariffs generally apply to all commercial shipments) |
| Legal Basis | Tariff: 2.5% + Section 122: 10% |
π Explanation:
- The Base Tariff is low at 2.5%.
- The Section 122 Tariff adds 10%, bringing the total to 12.5%.
- Note: Unlike electronics, leather products do not face the 25% Section 301 tariff in these specific codes, making them relatively more competitive than other Chinese imports.
π― 2. 4101.50.35.00 & 4101.20.35.00 β Raw Buffalo Hides (Unprocessed)
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Surcharge | +7.5% (Partial surcharge applied to raw hides) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 19.9% |
| Tax Calculation | CIF Value Γ 19.9% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | Tariff: 2.4% + Section 301: 7.5% + Section 122: 10% |
π Important:
- Raw hides face a higher total tax rate (19.9%) compared to tanned leather.
- The Section 301 Surcharge of 7.5% is unique to these raw hide codes.
- Why so high? Raw hides are often considered bulk commodities with less value-add, and the US imposes higher barriers to protect domestic livestock and tanning industries.
π― 3. 4104.41.30.60 β Chrome-Tanned Buffalo Leather
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | Tariff: 2.4% + Section 122: 10% |
π Note:
- This code offers the lowest total tax rate (12.4%) among all listed codes.
- It is suitable for chrome-tanned leather ready for shoemaking or upholstery.
- No Section 301 surcharge applies here, making it the most cost-effective option for processed buffalo leather.
π οΈ Four, Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Documentation Checklist (Missing Documents = Delayed Release)
| Document | Required? | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Raw Buffalo Hide" or "Tanned Buffalo Leather" and HS Code. |
| β Packing List | βοΈ | Detail weight (Gross/Net), number of hides/pieces, and packaging type. |
| β Proof of Origin | βοΈ | Certificate of Origin (CO) to verify Chinese origin and apply correct tariffs. |
| β Product Specification | βοΈ | Include tanning method (vegetable/chrome), preservation method (salted/dried), and thickness. |
| β Import License (If Applicable) | βοΈ | Check if USDA or EPA permits are needed for animal products. |
| β Third-Party Inspection Report | βοΈ | Quality report confirming no diseases (e.g., Foot-and-Mouth Disease) and material consistency. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βRaw vs. Tanned: Tariff Difference is Key! Name Precisely, Avoid Penalties!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw, Salted Hides | 4101.20.35.00 or 4101.50.35.00 |
Misdeclare as "Tanned Leather" β 19.9% vs 12.5% risk of penalty. |
| Tanned, Crust Leather | 4107.12.40.00 or 4107.19.40.00 |
Misdeclare as "Raw Hides" β 12.5% vs 19.9% (Underpayment leads to back-taxes + fines). |
| Chrome-Tanned Leather | 4104.41.30.60 |
Generic "Leather" β 12.4% (Best rate, but requires specific description). |
| Mixed Hides (Cow + Buffalo) | Declare separately or use general "Bovine" code | Combine into one vague entry β Customs will audit and reclassify. |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Buffalo vs. Cow Skin | In HS 4101/4107, buffalo is often grouped with bovine. Ensure your description explicitly states "Buffalo" if specific subheadings exist, but note that the provided codes cover both under "Bovine." |
| Wet-Salted vs. Dry-Salted | Different preservatives may affect classification. Dry-salted is more common for export. Specify this in the invoice. |
| Value Declaration | Ensure the CIF value includes freight and insurance. Under-declaring value is a major red flag for leather imports. |
| USDA Compliance | Raw hides require USDA approval to prevent disease entry. Ensure the exporter has the necessary health certificates. |
π Five, Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.12.40.00 / 4101.20.35.00 |
12.5% - 19.9% | USDA Health Cert, CO | High scrutiny on animal health. |
| π¨π³ China | 4107.12.40.00 / 4101.20.35.00 |
0% - 2.5% | N/A | Lower import tariffs for raw materials. |
| πͺπΊ EU | 4107.12 / 4101.20 |
0% - 6.5% | REACH, Ecolabel (if applicable) | Strict environmental regulations. |
| π¦πΊ Australia | 4107.12 / 4101.20 |
5% - 10% | Biosecurity Import Permit | Very strict biosecurity laws. |
π Conclusion:
- The US imposes the highest effective tax burden due to Section 122 and Section 301 surcharges.
- Processed leather (4107,4104) is cheaper to import into the US than raw hides (4101).
- Biosecurity is the biggest non-tariff barrier in countries like Australia and the US. Ensure all health certificates are in order.
π Six, Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Tanned Leather" when the product is "Raw"
π Consequence: Customs inspection will reveal the raw state, leading to reclassification to 4101 and back-taxes of 7.4% (19.9% - 12.5%) plus penalties.
β Error 2: Ignoring Section 122 Tariffs
π Consequence: Forgetting to include the 10% Section 122 tariff in cost calculations leads to unexpected customs bills.
β Error 3: Vague Description ("Leather Skins")
π Consequence: Customs cannot determine the correct subheading, leading to delayed clearance and potential audits.
β Error 4: Missing USDA Health Certificates for Raw Hides
π Consequence: Seizure and Destruction of goods at the port. Raw hides are high-risk for disease transmission.
β Correct Approach:
"Buffalo Hides, Raw, Dry-Salted, 20-25 sq ft average, Origin: China, HS Code: 4101.20.35.00, With USDA Health Certificate"
π― Seven, Conclusion: Professional Declaration, Save Time and Money!
π― Remember the Mnemonic:
πΉ "Raw is 19.9, Tanned is 12.5, Section 122 Adds 10%, Section 301 Adds 7.5% to Raw!"
πΉ "HS Code Determines the Tax, Description Determines the Release!"
π Pro Tip:
If your buffalo leather is chrome-tanned (4104.41.30.60), it offers the lowest tax rate (12.4%). Consider processing your hides before export if you want to minimize US tariffs.
Recommend Advance Ruling (Pre-Ruling) from US Customs for complex cases involving mixed tanning methods.
π£ Immediate Action:
π Contact a licensed Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Let your buffalo leather clear customs smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent 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) 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.