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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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πŸ„ Split Cowhide Leather for Wallets


🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
πŸ“Œ 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.

⚠️ 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.


πŸ“¦ 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

πŸ” 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.


πŸ’° Three, 2026 Updated Tariff Breakdown (Includingι™„εŠ  Taxes & Policy Clauses)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: November 10, 2025 (including subsequent imports)

🎯 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 ❌ Not available (denied under 301/122 rules)
Legal Basis Path IEEPA:9903.01.25 β†’ IEEPA:9903.01.24 β†’ 4107.11.70.50

πŸ“Œ 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.


🎯 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 ❌ Not available
Legal Basis Path IEEPA:9903.01.25 β†’ IEEPA:9903.01.24 β†’ 4107.12.70.50

πŸ“Œ Note:
- Same 15% total as 4107.11.70.50 β€” 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).


🎯 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 ❌ Not available
Legal Basis Path IEEPA:9903.01.25 β†’ USITC:9903.88.01 β†’ 4205.00.80.00

πŸ“Œ 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.


πŸ› οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)

βœ… 1. Required Documentation (Must-Have Checklist)

Document Required? Notes
βœ… Product Specification Sheet βœ”οΈ Clearly state: "Split cowhide leather, used in wallets, not finished product"
βœ… Leather Processing Certificate βœ”οΈ Proof of tanning, splitting, and coating process
βœ… Product Photos (with label) βœ”οΈ Show raw material, no stitching, no shape
βœ… Commercial Invoice βœ”οΈ Must say: "Split cowhide leather for wallets" β€” not "wallet material" or "leather goods"
βœ… Certificate of Origin (CO) βœ”οΈ Required for tariff eligibility
βœ… Packing List βœ”οΈ Show raw material weight, not product weight
βœ… Third-Party Test Report βœ”οΈ RoHS, REACH, or Oeko-Tex (if applicable)

βœ… 2.η”³ζŠ₯ζŠ€ε·§οΌˆKey Pro TipsοΌ‰

πŸ”₯ "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

βœ… 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

🌍 Five, Global Customs Comparison (2026 Update)

Country/Region Recommended HS Code Tariff Certification Notes
πŸ‡ΊπŸ‡Έ United States 4107.11.70.50 or 4107.12.70.50 15.0% None (if not 301/122) 10% IEEPA + 5% base
πŸ‡¨πŸ‡³ China 4107.11.70.50 5% CCC No 122 tariff
πŸ‡ͺπŸ‡Ί European Union 4107.11.70.50 0% (if CE) CE No 301/122 tariffs
πŸ‡¦πŸ‡Ί Australia 4107.11.70.50 5% RCM No additional duties
πŸ‡―πŸ‡΅ Japan 4107.11.70.50 0% PSE No extra tariffs

πŸ“Œ Takeaway:
- Only the US imposes 10% IEEPA on Chinese-origin split cowhide.
- China, EU, Australia, Japan have no 122 clause β€” much lower risk.


πŸ“Œ Six, Common Mistakes & How to Avoid Them (Real-World Risks)

❌ Mistake 1: Labeling raw split cowhide as "leather for wallets" in invoice
πŸ‘‰ Result: Customs may assume it's a finished product β†’ 35% tariff!

❌ Mistake 2: Using 4205.00.80.00 for raw leather
πŸ‘‰ Result: +20% tax, potential penalties, delayed shipment

❌ Mistake 3: Not providing processing certificate
πŸ‘‰ Result: Customs may reject classification β†’ forced reclassification, costly

❌ Mistake 4: Overusing "wallet" in product name
πŸ‘‰ Result: Triggers 4205.00.80.00 β†’ 35% duty!

βœ… Correct Labeling Example:

"Split Cowhide Leather, for Wallets, Unprocessed, No Stitching, No Closure, Raw Material, Used in Accessory Production"


🎯 Seven, Conclusion: Precision in Classification = Profit Protection!

🎯 Remember the Golden Rule:

πŸ”Ή "Raw leather = 4107.11/12.70.50 β†’ 15%
πŸ”Ή "Finished product = 4205.00.80.00 β†’ 35%
πŸ”Ή "Don’t label raw material as 'wallet' β€” it’s a trap!"


πŸ“Œ Pro Tip:

If your split cowhide is originating from Vietnam, India, or Mexico, you may qualify for IEEPA exemption β€” tariff drops to 5%.
βœ… Apply for Advance Ruling (Pre-Decision) to lock in HS Code and avoid disputes.


πŸ“£ Act Now:

πŸ“ž Contact a licensed customs broker + submit product photos + specs + invoice
πŸš€ Get HS Code pre-approval before shipment β†’ avoid delays, penalties, and overpayment


✨ Professional Clearance Starts with Perfect Classification!
πŸ’Ό Your cost savings begin with the right HS Code.

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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.