Raw Leather (HS 4106920000)
CN β 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 |
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AI Analysis
π Raw Leather (Original HS 4106.92.00.00)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Raw Leather"?
Raw Leather refers to animal skins or hides that have been salted, pickled, or otherwise preserved for transport but have not undergone the tanning process. In international trade, the classification depends heavily on the animal source and the state of preservation.
While the initial reference suggests HS 4106.92.00.00 (Other raw hides and skins, with hair or wool on, of animals of the Bovidae family), our matching analysis indicates that HS 4101.50.30.00 / 4101.50.35.00 / 4101503000 (Raw Hides and Skins of Bovine Animals, Not Split) is the more precise and compliant classification for standard "Raw Leather" shipments, particularly if the goods are bovine and meet the weight/area criteria.
β οΈ Key Distinction:
- If the leather is Bovine (Cow/Bull/Ox) and unsplit β It falls under Chapter 41.01.
- If the leather is Bovidae (Goat/Sheep/Camel) β It falls under Chapter 41.06 (where 4106.92.00.00 resides).
- Crucial Note: The summary data provided explicitly matches "Raw Leather" to Bovine Raw Hides (4101.50.xxxx), suggesting the goods are likely Cow Hides, not Goat/Sheep skins. Misclassification between 4101 and 4106 can lead to significant compliance risks.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the following HS Codes are the correct matches for the imported "Raw Leather" product. Note that 4101.50.30.00, 4101.50.35.00, and 4101503000 refer to the same or highly similar sub-categories under USHTS for Bovine Raw Hides.
| HS Code | Product Description | Applicability | Animal Source |
|---|---|---|---|
4101.50.30.00 |
Raw hides and skins of Bovine Animals, not split, weight β₯ 120 kg (gross weight) or area β₯ 0.5 mΒ² | Large cow hides, standard cattle | π Bovine (Cattle) |
4101.50.35.00 |
Raw hides and skins of Bovine Animals, not split, weight < 120 kg (gross weight) or area < 0.5 mΒ² | Smaller bovine hides, veal calves | π Bovine (Cattle) |
4101503000 |
Raw hides and skins of Bovine Animals, not split (Consolidated/General Category) | General import declaration for Bovine Raw Leather | π Bovine (Cattle) |
4106.92.00.00 |
Other raw hides and skins, with hair or wool on, of animals of the Bovidae family | Incorrect Match for Bovine. Applies to Goats, Sheep, Camels. | π Bovidae (Goat/Sheep) |
π Critical Warning:
- The input HS 4106.92.00.00 is for Goat/Sheep skins.
- The Summary Data explicitly confirms the match to 4101.50.xxxx (Bovine).
- Action Required: If your goods are Cow Hides, you MUST use 4101.50.30.00 or 4101.50.35.00. Using 4106.92.00.00 for cow hides is a customs violation.
- The summaries state: "Raw Leather... fully matches material requirements... consistent with HS 4101503000 attributes."
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4101.50.30.00 / 4101.50.35.00 / 4101503000 ββ Raw Hides of Bovine Animals
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (Ad Valorem) |
| Section 301 Surtax | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10% (Under 122 Terms) |
| Total Effective Rate | 19.9% |
| Tax Calculation | CIF Value Γ 19.9% |
| De Minimis Exemption | β Not Eligible (High value commodity) |
| Legal Basis Path | USHTS:4101.50.30.00 β Section 301: List 4 β Section 122 Authority |
π Explanation:
- Base Tariff (2.4%): Standard MFN rate for raw bovine hides.
- Section 301 Surtax (7.5%): Applied to Chinese-origin goods under USTR List 4B.
- Section 122 Tariff (10%): Applied under Section 122 of the Trade Expansion Act of 1962, which allows the President to adjust duties to protect national security.
- Total Tax: 19.9% is a significant cost factor. It is crucial to accurately declare the CIF value to avoid under-valuation penalties.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Raw Hides/Skins of Bovine Animals," weight, area, and preservation method (e.g., salted). |
| β Packing List | βοΈ | Detailed breakdown of gross/net weight, number of pieces, and total area (square feet/meters). |
| β Species Declaration | βοΈ | Must specify Bovine (Cattle). Do not use generic "Leather." |
| β Preservation Method | βοΈ | State if "Salted," "Pickled," or "Chilled." Impacted by sanitary regulations. |
| β Phytosanitary/Sanitary Cert | βοΈ | If applicable, proof of freedom from foot-and-mouth disease or other animal diseases. |
| β Bill of Lading/Air Waybill | βοΈ | Show correct weight and dimensions. |
β 2. Declaration Tips (Key Mantra)
π₯ "Specify Species, Weight, Area, and Preservation! 'Raw' is not enough!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Bovine Hides | HS 4101.50.30.00 + "Bovine Raw Hides, Salted" |
Using 4106.92.00.00 (Goat/Sheep) β Misclassification Penalty |
| Weight Uncertainty | Use 4101.50.30.00 if β₯120kg/0.5mΒ², else 4101.50.35.00 | Assuming one code for all β Underpayment/Overpayment |
| Non-Bovine (Goat) | HS 4106.92.00.00 |
Using 4101.50.30.00 for Goat β Classification Error |
| Tanned Leather | HS 4104.xxxx |
Declaring as "Raw" when Tanned β Fraud/Heavy Penalty |
β 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Mixed Batches (Bovine + Non-Bovine) | Must separate shipments or declare separately. Mixed declarations lead to delays. |
| Damaged/Defective Hides | Declare "Grading B/C" but ensure HS code remains same. Value adjustment may apply. |
| Origin Non-China | If from Vietnam/Brazil, Section 301 and 122 tariffs may not apply β Tax Rate Drops to ~2.4%. Verify Certificate of Origin. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification/Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4101.50.30.00 / 4101.50.35.00 |
19.9% | APHIS Permit (Animal & Plant Health Inspection Service) | High tariff burden. Strict sanitary checks. |
| π¨π³ China | 4101.50.30.00 |
~2-3% | N/A | Lower tariffs. Good for re-export. |
| πͺπΊ EU | 41.01 |
1.7% | REACH, Ecolabel (if processed) | Lower base duty. No Section 301/122 equivalent. |
| π¬π§ UK | 41.01 |
1.7% | UKCA (if processed goods) | Post-Brexit trade terms apply. |
| π―π΅ Japan | 41.01 |
1.5% | Phytosanitary Certificate | Stringent animal disease controls. |
π Conclusion:
- The US imposes a heavy 19.9% tariff on Chinese-origin raw bovine hides due to Section 301 and Section 122.
- Source Verification is Critical: If the leather is from Brazil or Argentina, the US tariff is likely just 2.4% (Base Rate).
- Do Not Use 4106.92.00.00 for Cow Hides. It is for Goats/Sheep.
π VI. Common Mistakes & Pitfalls Guide (Lessons Learned)
β Mistake 1: Using HS 4106.92.00.00 for Cow Hides
π Consequence: Misclassification. Customs will reclassify to 4101.50.30.00, potentially triggering audits for undervaluation or incorrect origin declarations.
β Mistake 2: Failing to declare Weight/Area
π Consequence: Customs will choose the higher tax bracket or 4101.50.30.00 (β₯120kg) by default, leading to higher duties and potential penalties.
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: Assuming only 2.4% + 7.5% = 9.9%. Missing the 10% Section 122 leads to underpayment of 10% on CIF value, resulting in back taxes + interest.
β Mistake 4: Declaring "Tanned Leather" as "Raw"
π Consequence: If the leather is chemically tanned, it belongs in 41.04. Declaring as Raw (41.01) is fraud and leads to seizure.
β Correct Approach:
"Raw Hides of Bovine Animals, Salted, Unsplit, Gross Weight 150kg per piece, Country of Origin: China"
π― VII. Conclusion: Precision in Classification, Cost Savings in Clearance!
π― Remember the Mantra:
πΉ "Bovine is 4101, Goat is 4106. Check Weight, Check Area!"
πΉ "19.9% is the US Tax Truth for China Raw Hides. Verify Origin to Save!"
π Pro Tip:
If your raw leather is originating from non-China countries (e.g., Brazil, India, Vietnam), you can avoid the 17.5% surtax (7.5% + 10%), paying only the 2.4% base duty.
Action: Always obtain a Certificate of Origin and declare the correct animal species and weight/area to ensure smooth clearance and accurate tax calculation.
π£ Immediate Action:
π Consult a licensed customs broker.
π Prepare detailed weight/area logs for every hide.
π Clear Customs Smoothly, Avoid Penalties, Maximize Profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Matters in International Trade!
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.