Split Cowhide Leather for Wallets
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107117050 | 15.0% | CN | US | Official Doc |
| 4107127050 | 15.0% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π Split Cowhide Leather for Wallets
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
π One, Product Definition & Classification: What Exactly Is "Split Cowhide Leather for Wallets"?
Split cowhide leather refers to the lower layer of bovine hide, separated during the tanning process. It is typically used in wallets, bags, belts, and collars, especially where cost-efficiency and durability are key. Despite being a byproduct of full-grain leather production, split cowhide is not inferior β it's carefully processed, top-coated, and engineered for high-performance accessories.
β οΈ Critical Distinction:
- If the leather is full-grain, unsplit, and suitable for high-end bags or luggage, it falls under 4107.11.70.50 or 4107.12.70.50.
- If it's split leather (lower layer) used in wallets, belts, or accessories, it is classified under 4107.11.70.50 / 4107.12.70.50, not 4205.00.80.00.
π¦ Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Key Feature |
|---|---|---|---|
4107.11.70.50 |
Split cowhide leather for wallets, meeting full-grain leather criteria for bags, cases, straps, and collars | High-end wallets, luxury accessories, premium leather goods | Full-grain equivalent, suitable for durable, high-value items |
4107.12.70.50 |
Split cowhide leather for wallets, meeting general cowhide classification for bags and accessories | Mid-tier wallets, daily-use leather goods, fashion accessories | Standard split leather, widely used in mass-market wallets |
4205.00.80.00 |
Leather materials containing cowhide, falling under "other leather articles" | Non-wallet leather goods, mixed-material products, composite leather | Not suitable for wallets β applies only to finished or semi-finished leather products |
π Key Insight:
- Split cowhide used in wallets must be classified under 4107.11.70.50 or 4107.12.70.50, not 4205.00.80.00.
- The 4205.00.80.00 code applies only when the material is already shaped into a product (e.g., a wallet, pouch, or bag), not raw leather.
π° Three, 2026 Updated Tariff Breakdown (Includingιε Taxes & Policy Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. 4107.11.70.50 β Split Cowhide Leather for Wallets (Full-Grain Equivalent)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.0% (ad valorem) |
| Additional Tariff (USITC 301) | 0.0% (no 301 duty on this subheading) |
| Section 122 Clause Tariff | 10.0% (under IEEPA: International Emergency Economic Powers Act) |
| Total Effective Duty | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Exemption | β Not available (denied under 301/122 rules) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β 4107.11.70.50 |
π Explanation:
- 10% Section 122 Tariff applies to all Chinese-origin leather goods under IEEPA, regardless of value.
- No USITC 301 duty on this code β only 10% IEEPA + 5% base β 15% total.
- This is lower than 4205.00.80.00, which is critical for cost control.
π― 2. 4107.12.70.50 β Split Cowhide Leather for Wallets (General Cowhide Use)
| Item | Detail |
|---|---|
| Base Duty Rate | 5.0% |
| Additional Tariff (USITC 301) | 0.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Exemption | β Not available |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β 4107.12.70.50 |
π Note:
- Same 15% total as4107.11.70.50β no difference in tariff.
- Both codes are valid for split cowhide used in wallets.
- Choose based on product specifications (e.g., full-grain vs. standard split).
π― 3. 4205.00.80.00 β Leather Materials Containing Cowhide (Other Leather Articles)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | 25.0% |
| Section 122 Clause Tariff | 10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not available |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:9903.88.01 β 4205.00.80.00 |
π Critical Warning:
- This code applies ONLY to finished or semi-finished leather products (e.g., wallets, pouches, belts).
- Do NOT use this code for raw leather β doing so will result in 35% tariff instead of 15%, adding 20% extra cost.
- High-risk error: Misclassifying raw split cowhide as a "leather product" β $100K+ in overpayment for a 10-ton shipment.
π οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Clearly state: "Split cowhide leather, used in wallets, not finished product" |
| β Leather Processing Certificate | βοΈ | Proof of tanning, splitting, and coating process |
| β Product Photos (with label) | βοΈ | Show raw material, no stitching, no shape |
| β Commercial Invoice | βοΈ | Must say: "Split cowhide leather for wallets" β not "wallet material" or "leather goods" |
| β Certificate of Origin (CO) | βοΈ | Required for tariff eligibility |
| β Packing List | βοΈ | Show raw material weight, not product weight |
| β Third-Party Test Report | βοΈ | RoHS, REACH, or Oeko-Tex (if applicable) |
β 2.η³ζ₯ζε·§οΌKey Pro TipsοΌ
π₯ "Raw β Product, Full-Grain β Finished, Wallet β Wallet!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Raw split cowhide for wallet production | 4107.11.70.50 or 4107.12.70.50 |
4205.00.80.00 |
+20% tax, penalty, audit risk |
| Leather with stitching, shape, or closure | 4205.00.80.00 |
4107.11.70.50 |
+20% underpayment, fines |
| Full-grain leather used in luxury wallets | 4107.11.70.50 |
4205.00.80.00 |
Underpayment, customs delay |
| Split leather used in belts, collars, bags | 4107.12.70.50 |
4205.00.80.00 |
Overpayment, compliance issue |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| OEM leather for foreign brand wallets | Provide brand license + design specs β avoid "finished product" label |
| Leather with surface coating (e.g., PU) | Still eligible for 4107.11.70.50 if base is split cowhide |
| Mixed leather (cowhide + synthetic) | Only use 4107.11.70.50 if cowhide > 50% |
| Used in export processing zones (EPZ) | Apply for IEEPA exemption if final product exports to non-US markets |
π Five, Global Customs Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4107.11.70.50 or 4107.12.70.50 |
15.0% | None (if not 301/122) | 10% IEEPA + 5% base |
| π¨π³ China | 4107.11.70.50 |
5% | CCC | No 122 tariff |
| πͺπΊ European Union | 4107.11.70.50 |
0% (if CE) | CE | No 301/122 tariffs |
| π¦πΊ Australia | 4107.11.70.50 |
5% | RCM | No additional duties |
| π―π΅ Japan | 4107.11.70.50 |
0% | PSE | No extra tariffs |
π Takeaway:
- Only the US imposes 10% IEEPA on Chinese-origin split cowhide.
- China, EU, Australia, Japan have no 122 clause β much lower risk.
π Six, Common Mistakes & How to Avoid Them (Real-World Risks)
β Mistake 1: Labeling raw split cowhide as "leather for wallets" in invoice
π Result: Customs may assume it's a finished product β 35% tariff!
β Mistake 2: Using 4205.00.80.00 for raw leather
π Result: +20% tax, potential penalties, delayed shipment
β Mistake 3: Not providing processing certificate
π Result: Customs may reject classification β forced reclassification, costly
β Mistake 4: Overusing "wallet" in product name
π Result: Triggers 4205.00.80.00 β 35% duty!
β Correct Labeling Example:
"Split Cowhide Leather, for Wallets, Unprocessed, No Stitching, No Closure, Raw Material, Used in Accessory Production"
π― Seven, Conclusion: Precision in Classification = Profit Protection!
π― Remember the Golden Rule:
πΉ "Raw leather = 4107.11/12.70.50 β 15%
πΉ "Finished product = 4205.00.80.00 β 35%
πΉ "Donβt label raw material as 'wallet' β itβs a trap!"
π Pro Tip:
If your split cowhide is originating from Vietnam, India, or Mexico, you may qualify for IEEPA exemption β tariff drops to 5%.
β Apply for Advance Ruling (Pre-Decision) to lock in HS Code and avoid disputes.
π£ Act Now:
π Contact a licensed customs broker + submit product photos + specs + invoice
π Get HS Code pre-approval before shipment β avoid delays, penalties, and overpayment
β¨ Professional Clearance Starts with Perfect Classification!
πΌ Your cost savings begin with the right HS Code.
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.