Raw Leather (HS 4106400000)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101503000 | 19.9% | CN | US | Official Doc |
| 4101503500 | 19.9% | CN | US | Official Doc |
| 4101503000 | 19.9% | CN | US | Official Doc |
AI Analysis
🐄 Raw Leather (HS 4106.40.00.00)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Raw Leather"?
Raw Leather, in international trade, refers to animal skins that have not undergone tanning, dressing, or processing beyond basic preservation (such as salting or drying). Specifically, for HS Code 4106.40.00.00, the product is classified as "Skins, other than those of heading 4101, 4102 or 4103, tanned or crusted, whether or not split, but not further dressed; leather scraps and waste, tanned or crusted..." However, the provided data indicates a specific subset focusing on Raw Leather (Un-tanned).
Based on the provided , the key attribute is "Raw Leather" (Un-tanned) from bovine (cow) or equine sources. The classification logic hinges on: 1. Material: Bovine/Equine skin. 2. State: Raw (Un-tanned), in primary form. 3. Form: Whole hides/skins.
⚠️ Key Distinction:
- If the leather is tanned (processed to prevent decay), it falls under different headings (e.g., 4104, 4105).
- If it is Raw (Un-tanned), it falls under Chapter 41, specifically targeting hides and skins in the raw state.
📦 2. HS Code Classification Details (Based on Provided Data)
The provided data highlights three potential HS codes that are considered a "Match" for "Raw Leather," all sharing the same tax structure.
| HS Code | Product Description | Matching Logic | Tax Rate |
|---|---|---|---|
4101.50.30.00 |
Raw Leather (Bovine/Equine, Un-tanned) | "Raw Leather" matches material; "Other" category used as default for weight/area mismatch. | 19.9% |
4101.50.35.00 |
Raw Leather (Bovine/Equine, Un-tanned) | Matches "Primary Form" (Raw) and Bovine category. | 19.9% |
4101.50.3000 |
Raw Leather (Bovine/Equine, Un-tanned) | Exact match for "Raw Leather"; satisfies bovine/equine, un-tanned, whole skin attributes. | 19.9% |
🔍 Important Note:
- All listed codes (4101.50.30.00,4101.50.35.00,4101.50.3000) are essentially variations of the same category for Bovine/Equine Raw Hides. - The Total Tax Rate is consistently 19.9% across all matches.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Implied by the 122 Tariff & 301 Surtax structure)
✅ Effective Date: Current (2026)
🎯 1. 4101.50.30.00 / 4101.50.35.00 / 4101.50.3000 —— Raw Leather (Bovine/Equine)
| Item | Details |
|---|---|
| Base Tariff | 2.4% (Ad Valorem) |
| Section 301 Surtax | +7.5% (High tariff section for certain textiles/leathers under US-China trade war) |
| Section 122 Tariff | +10% (Special tariff for specific imports, often applied to agricultural/leather products) |
| Total Tariff Rate | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Eligibility | ❌ No (Leather products are generally excluded from $800 de minimis exemption for China-origin goods) |
| Legal Basis Path | HTSUS: 4101.50 → USITC: Section 301 Footnote → Section 122 Authority |
📌 Explanation:
- The 2.4% is the standard Most Favored Nation (MFN) duty rate for raw hides.
- The 7.5% is part of the ongoing Section 301 tariffs targeting Chinese manufacturing/semi-processed goods.
- The 10% is a specific Section 122 tariff, which allows the President to adjust duties for national security or economic reasons, often impacting raw materials like leather.
- Total: 19.9%. This is a significant cost factor that must be priced into the CIF value.
🛠️ 4. Practical Customs Clearance Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Leather," species (Bovine/Equine), and state (Un-tanned). |
| ✅ Packing List | ✔️ | Detail weight (net/gross) and number of hides. |
| ✅ Certificate of Origin | ✔️ | Required for Section 301/122 tariff application verification. |
| ✅ USDA/APHIS Permit | ✔️ | Critical: Raw animal products require import permits from the Animal and Plant Health Inspection Service (APHIS). |
| ✅ Treatment Certificate | ✔️ | Proof of salting/drying process to prevent disease transmission. |
| ✅ Species Declaration | ✔️ | Must specify Bovine (Cow/Ox) or Equine (Horse/Mule). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Raw State, Species Clear, Permits Ready, Tax Calculated!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Bovine Raw Hides | 4101.50.30.00 with "Bovine, Un-tanned" |
Mislabel as "Tanned Leather" → Higher duty + Penalty |
| Equine Skins | 4101.50.35.00 with "Equine, Un-tanned" |
Generic "Leather" → Customs Hold for Inspection |
| Split Hides | Still 4101.50 if raw |
Claim as "Leather Goods" → Wrong Chapter (42) |
| Damaged Hides | Disclose damage | Hide damage → Fraud Risk + Seizure |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Hybrid Shipments (Raw + Tanned) | Separate Declaration. Raw and Tanned leather have different HS codes and potentially different duties. Do not mix. |
| Tanning Chemicals Included | Declare separately. Tanning agents may fall under Chapter 38. |
| Small Samples | Even small samples may require USDA permits. Check de minimis rules carefully for animal products. |
| Re-exported Raw Leather | If re-exporting without further processing, still subject to initial import duties unless under a bond/customs warehouse. |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4101.50.30.00 |
19.9% | USDA APHIS Permit | High duties due to Section 301 & 122. |
| 🇨🇳 China | 4101.50.30 |
Low (0-5%) | None | China is a major importer of raw hides. |
| 🇪🇺 EU | 4101.21 / 4101.29 |
4.5% | REACH, Animal Health Cert | Standard EU duty; strict health certs. |
| 🇬🇧 UK | 4101.21 |
4.5% | UKCA, Animal Health Cert | Post-Brexit rules apply. |
| 🇮🇳 India | 4101.21 |
0-5% | IGFM (Indian Glue Manufacturers) | Varies by species. |
📌 Conclusion:
- USA has the highest tariff burden (19.9%) for Raw Leather from China due to trade policies.
- EU and UK offer lower rates (4.5%) but have strict veterinary and chemical regulations.
- China is a net importer, so duties are lower for incoming raw hides.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Labeling "Raw Leather" as "Finished Leather"
👉 Consequence: HS Code error → Incorrect duty calculation → Penalties + Back Taxes.
❌ Mistake 2: Ignoring USDA/APPHIS Permits
👉 Consequence: Shipment held or destroyed at port due to biosecurity risks.
❌ Mistake 3: Combining Raw and Tanned Leather in one shipment without separate declaration
👉 Consequence: Customs rejects mixed declaration → Delays + Storage Fees.
❌ Mistake 4: Assuming De Minimis ($800) applies to Raw Leather from China
👉 Consequence: Seizure because animal products are excluded from de minimis thresholds for high-risk origins.
✅ Correct Practice:
"Raw Bovine Hides, Un-tanned, Salted, Species: Bos Taurus, No. 50 Hides, Weight: 500kg, USDA Permit #12345, Origin: China"
🎯 7. Conclusion: Professional Clearance, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Raw State, Check Species, USDA Permit is Key, 19.9% Tax is High!"
🔹 "HS Code Defines Duty, Tax Rate Defines Profit, Declaration Defines Clearance Speed!"
📌 Pro Tip:
If you are importing small quantities, verify if the USDA permits can be expedited. For large volumes, negotiate the CIF price to account for the 19.9% tariff. Consider customs bonds if using warehousing for re-export.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Apply for USDA APHIS Import Permit before shipping.
📊 Calculate landed cost with 19.9% total duty.
🚀 Clear Raw Leather Smoothly, Protect Margins, Ensure Compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Matters!
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.