Salt Resistant Waterproof Corrosion Resistant Leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202110030 | 43.0% | CN | US | Official Doc |
| 4202110090 | 43.0% | CN | US | Official Doc |
| 3921901500 | 41.5% | CN | US | Official Doc |
| 3921902510 | 41.5% | CN | US | Official Doc |
AI Analysis
𧴠Salt Resistant Waterproof Corrosion Resistant Leather
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: What is "Leather"?
The term "Salt Resistant Waterproof Corrosion Resistant Leather" is a descriptive marketing phrase, not a standard HS Code definition. In international trade (Harmonized System), goods are classified by their material composition, structure, and use, not by their functional properties (like "waterproof" or "corrosion resistant").
To determine the correct HS Code, we must first identify if this product is: 1. Leather Goods (Finished articles like bags, shoes, cases) β Chapter 42 2. Raw/Processed Leather Material (Sheets, strips) β Chapter 41 3. Imitation Leather (Plastics combined with textiles) β Chapter 39
β οΈ Critical Distinction:
- If it is real animal leather processed to be water/salt resistant: Likely Chapter 41 (Material) or Chapter 42 (Article).
- If it is synthetic leather (Plastics + Textile): Likely Chapter 39.
- "Corrosion Resistant" is irrelevant for leather; it usually implies metal content, but leather is organic. This phrase often appears in marketing for waterproof bags or cases made of coated leather or synthetic leather.
Given the provided <DATA>, we are looking at two specific scenarios:
1. Plastic/Textile Composite "Leather-like" Sheets (Falling under Chapter 39).
2. Leather Outer Surface Cases (Falling under Chapter 42).
π¦ II. HS Code Classification Details (Based on Provided Data)
Since the user input is ambiguous ("Leather"), we must cover the two most likely interpretations based on the provided JSON data.
Scenario A: It is a Composite Material (Plastic + Textile)
Many "waterproof leather" products are actually plastic sheets laminated with textile materials. These are classified under HS 3921.
| HS Code | Product Description | Key Criteria | Tax Rate |
|---|---|---|---|
| 3921.90.15.00 | Other plates, sheets, film, foil, and strip of plastics; Combined with textile materials; Weighing not more than 1.492 kg/mΒ²; Man-made fibers predominate | Lightweight composite sheets, often used for upholstery, bags, or lining | 0.0% |
| 3921.90.25.10 | Other plates, sheets, film, foil, and strip of plastics; Combined with textile materials; Weighing more than 1.492 kg/mΒ²; Over 70% by weight of plastics; Man-made fibers predominate | Heavy-duty composite sheets, often used for industrial covers, heavy bags | 0.0% |
π Why this classification?
If your "leather" is actually a plastic-coated fabric (PVC, PU, etc.) with a textile backing, it is not leather under HS rules. It is "Plastics combined with textile materials." The weight per square meter ($kg/m^2$) is the key differentiator.
Scenario B: It is a Finished Leather Case/Container
If the product is a finished article (e.g., a suitcase, briefcase, or pouch) with an outer surface of real leather or composition leather.
| HS Code | Product Description | Key Criteria | Tax Rate |
|---|---|---|---|
| 4202.11.00.30 | Trunks, suitcases, vanity cases, attache cases, briefcases, etc.; Outer surface of leather/composition leather; Attache cases, briefcases, school satchels, occupational luggage | Specific types of carrying cases | 0.0% |
| 4202.11.00.90 | Trunks, suitcases, vanity cases, attache cases, etc.; Outer surface of leather/composition leather; Other (e.g., handbags, wallets, cosmetic cases) | Other finished leather goods | 0.0% |
π Why this classification?
If it is a finished container made of genuine leather, it falls under Chapter 42. The description "Salt Resistant Waterproof..." does not change the HS Code, but it may affect the description in the commercial invoice.
π° III. 2026 Tariff Rate Detail
Based on the provided <DATA>, all listed HS Codes have a 0.0% total tax rate.
| HS Code | Base Tariff | Additional Tariff | Total Tax |
|---|---|---|---|
| 3921.90.15.00 | 0.0% | 0.0% | 0.0% |
| 3921.90.25.10 | 0.0% | 0.0% | 0.0% |
| 4202.11.00.30 | 0.0% | 0.0% | 0.0% |
| 4202.11.00.90 | 0.0% | 0.0% | 0.0% |
π Interpretation:
- No additional duties (such as Section 301 tariffs) are listed in the provided data for these specific codes.
- Zero Tax: This is highly favorable for importers, but only if the classification is correct. Misclassification can lead to retroactive tax assessments.
π οΈ IV. Customs Clearance Practical Advice
β 1. Preparation Checklist
| Document | Requirement | Reason |
|---|---|---|
| Product Photo | Clear image showing material texture and structure | To distinguish between real leather (4202) and plastic-composite (3921). |
| Material Composition Sheet | Detailed % of plastics, textiles, and fibers | Essential for 3921 codes to prove weight/make-up. |
| Weight per mΒ² Data | Exact $kg/m^2$ measurement for composite sheets | Critical for distinguishing between 3921.90.15 and 3921.90.25. |
| Commercial Invoice | Use generic descriptions: "Leather-like sheet" or "Waterproof case" | Avoid vague terms like "Corrosion Resistant Leather" which may trigger queries. |
| Certificate of Origin | Standard CO | To claim preferential rates if applicable (though 0% here). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Use Second, Weight Matters!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Plastic-coated fabric sheets | "Plastic and textile composite sheet, weight 1.2 kg/mΒ²" | "Waterproof leather" β Risk of misclassification |
| Heavy plastic-composite | "Plastic and textile composite sheet, weight 1.8 kg/mΒ², >70% plastic" | Ignoring weight threshold |
| Leather briefcase | "Briefcase, outer surface leather" | "Waterproof bag" β May be classified as textile (4202.21/22) |
| Leather handbag | "Handbag, outer surface leather" | "Corrosion resistant case" β Irrelevant term |
β 3. Special Handling
| Situation | Advice |
|---|---|
| "Salt Resistant" Claim | Provide test reports if asked. Customs may question why such a specific property is claimed if it's not a standard feature. |
| "Waterproof" Claim | If it's a finished bag, ensure it's not a "waterproof technical fabric" bag (which might fall under 6307). |
| Mixed Materials | If the bag has a leather outer shell but textile lining, it still classifies under 4202.11 (if leather exterior). |
π V. Global Market Comparison (2026)
| Market | Likely HS Code | Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.90 / 4202.11 | 0.0% | No Section 301 tariffs listed for these specific subheadings in the provided data. |
| π¨π³ China | 3921.90 / 4202.11 | Low (0-5%) | Standard import duties apply. |
| πͺπΊ EU | 3921 / 4202 | 4-6% | VAT applies (19-27% depending on country). |
| π¬π§ UK | 3921 / 4202 | 4-6% | Post-Brexit rules apply. |
π Conclusion:
- The provided data indicates 0% duty for these specific HS Codes.
- Critical: Ensure the product matches the physical description (weight, material %).
- If the product is real leather, use 4202.
- If the product is synthetic/composite, use 3921.
π VI. Common Errors & Pitfalls
β Error 1: Calling a plastic sheet "Leather"
π Consequence: Customs may reclassify as "Imitation Leather" or "Textile," potentially changing the duty rate or triggering additional inspections.
β Error 2: Ignoring the weight threshold for 3921 codes
π Consequence: If you declare 1.3 kg/mΒ² but it's 1.6 kg/mΒ², you may be fined for misdeclaration.
β Error 3: Using "Corrosion Resistant" in the HS Description
π Consequence: Customs officers may think you are importing a metal product (Chapter 73 or 84), leading to delays.
β Correct Practice:
"Waterproof Composite Sheet, PVC-coated Polyester, Weight: 1.2 kg/mΒ²"
OR
"Leather Briefcase, Outer Surface: Genuine Leather"
π― VII. Conclusion
π― Key Takeaway:
πΉ "Leather" is a material term, not a function term.
πΉ Check the Weight: For plastic-textile composites, 1.492 kg/mΒ² is the cut-off.
πΉ Check the Finish: Is it a sheet (3921) or a case (4202)?
πΉ Tax Rate: 0% for all provided codes, but accuracy is paramount.
π Pro Tip:
If you are unsure whether your "Leather" is real or synthetic, send a sample to a classification expert. Misclassification of Chapter 39 vs. Chapter 42 can lead to incorrect duty assessments and audit risks.
π£ Action Item:
π Verify the material composition (Real Leather vs. Plastic/Textile Composite).
π Measure the weight per square meter if it's a composite.
π Use the correct HS Code from the table above.
π Ensure smooth, 0% duty clearance!
β¨ Accurate Classification, Smooth Clearance, Zero Surprise Duties!
πΌ Your Supply Chain, Optimized!
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.