Raw Horsehide (No Hair, Not Class 4114, Not Patterned, Not for Gloves/Clothing)

🐎 Raw Horsehide (No Hair, Not Class 4114, Not Patterned, Not for Gloves/Clothing)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
📌 One: Product Definition & Classification – What Exactly Is “Raw Horsehide”?

Raw horsehide refers to untanned, unprocessed horse skin that has been stripped of hair (no hair) and not used for gloves or clothing. It is not classified under 4114 (which covers tanned or crusted hides for footwear or upholstery), nor is it patterned or specially treated.

In international trade, this material is categorized based on: - Processing state: Dry, non-tanned, non-shoe upper - Use purpose: Not for footwear, gloves, or apparel - Surface condition: No hair, no finishing

⚠️ Critical Distinction:
- If it’s tanned, for shoe uppers, or with hair, it belongs to 4104.19.40.60 or 4104.49.40.60
- If it’s used for shoe soles, even without hair → 4107.11.60.60 or 4107.91.60.50
- If it’s for gloves or clothing → 4114.10.00.00 or similar → excluded here

📦 Two: HS Code Classification Details (2026 Official Tariff Authority)

🔍 Key Insight:
- All four codes apply to raw, unprocessed horsehide with no hair
- The only difference lies in end use:
- 4104.19.40.60 & 4104.49.40.60 → non-shoe upper
- 4107.11.60.60 & 4107.91.60.50 → shoe sole only
- No hair and not for gloves/clothing are mandatory conditions for all four codes

💰 Three: 2026 Latest Tariff Breakdown (Including附加 Taxes & Legal Clauses)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)

🎯 1. 4104.19.40.60 — Raw Horsehide, Non-Shoe Upper, No Hair, Not for Gloves/Clothing

📌 Explanation:
- Base 5% is standard for raw hides not classified under special categories
- +10% Section 122 tariff is part of the International Emergency Economic Powers Act (IEEPA), imposed on goods from China since 2025
- No Section 301 (USITC) tariff applies here — this is not a product under the 301 investigation list (e.g., not a finished good or textile)
- Total: 15.0% — high but manageable

🎯 2. 4107.11.60.60 — Horsehide for Shoe Soles, No Hair, Not for Gloves/Clothing

📌 Explanation:
- Lower base rate (3.3%) because it's sole leather, not upper leather
- Still subject to +10% IEEPA Section 122 tariff
- No 301 tariff — not a consumer product or high-tech item
- Total: 13.3% — slightly lower than non-sole hides

🎯 3. 4107.91.60.50 — Other Horsehide for Shoe Soles, No Hair, Not for Gloves/Clothing

📌 Explanation:
- Same as above — sole leather, no hair, not for apparel
- No difference in tariff from 4107.11.60.60
- Used for general shoe sole applications (e.g., industrial, work boots, agricultural footwear)

🎯 4. 4104.49.40.60 — Dry Raw Horsehide, Not for Shoe Uppers, Not for Gloves/Clothing

📌 Explanation:
- Dry state = not wet, not fresh, not for tanning
- Still classified under raw hide, not for upper or apparel
- Same 15.0% total as 4104.19.40.60
- No 301 tariff, but 10% IEEPA applies due to China origin

🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)

✅ 1. Required Documentation (Must-Have List)

✅ 2.申报技巧（Golden Rules）

🔥 “No Hair, No Use, No Tax Surprise!”

✅ 3. Special Cases & Solutions

🌍 Five: Global Customs Comparison (2026 Update)

📌 Takeaway:
- U.S. has the highest effective rate (15%) due to IEEPA Section 122
- China-origin goods are hit hardest — consider shifting origin to Vietnam, Thailand, or Mexico for IEEPA exemption

📌 Six: Common Mistakes & How to Avoid Them (Real-World Risks)

❌ Mistake 1: Classifying raw horsehide as 4114.10.00.00 (for gloves/clothing)
👉 Result: 25%+ tariff + penalties — not eligible if not for apparel

❌ Mistake 2: Declaring horsehide with hair as “raw”
👉 Result: Rejection — must be de-haired to qualify

❌ Mistake 3: Not including “no hair” and “not for gloves/clothing” in invoice
👉 Result: Customs delay, request for clarification, possible seizure

❌ Mistake 4: Using “horse leather” instead of “raw horsehide” in description
👉 Result: Misleading — must use exact terminology from HS Code

✅ Correct Description Example:

“Raw Horsehide, No Hair, Dry State, Not for Shoes, Gloves, or Clothing, Intended for Industrial Use – HS Code: 4104.49.40.60”

🎯 Seven: Final Verdict – Smart Import Strategy

🎯 Key Takeaway:

🔹 Raw horsehide with no hair and not for apparel is NOT subject to Section 301 (USITC) tariffs
🔹 But it IS subject to +10% IEEPA Section 122 tariff if from China
🔹 Total tax: 13.3%–15.0% — manageable but must be planned for

📌 Pro Tip:
- Use origin diversification (e.g., Vietnam, Mexico) to avoid IEEPA 10%
- Apply for pre-ruling if volume is high
- Always declare “no hair” and “not for gloves/clothing” in writing

📣 Call to Action: Act Now to Avoid Costly Delays!

📞 Contact a U.S. Customs Broker + Provide product photos + Request HS Code pre-ruling
🚀 Lock in your tariff rate before shipment — avoid surprise costs

✨ Precision Classification = Smooth Clearance = Lower Costs!
💼 Your raw horsehide shipment deserves the best chance to cross borders — without tax surprises!