Split Cowhide for Medical Devices
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4203291800 | 49.0% | CN | US | Official Doc |
| 4104494060 | 15.0% | CN | US | Official Doc |
| 4203290800 | 49.0% | CN | US | Official Doc |
| 4107127040 | 15.0% | CN | US | Official Doc |
| 4107927040 | 15.0% | CN | US | Official Doc |
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π©Ί Split Cowhide for Medical Devices (Gloves/Supplies)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
π I. Product Definition & Classification: Do You Really Understand "Split Cowhide"?
Split Cowhide, when destined for medical devices (specifically gloves or protective supplies), sits at the intersection of raw leather processing and finished medical goods. In international trade, its classification depends heavily on whether it is classified as a raw material (Chapter 41) or a finished/semi-finished article (Chapter 42).
Split Cowhide (Unprocessed/Semi-Processed):
- Raw hide that has been split into layers.
- Often classified under Chapter 41 (Leather) if it retains its basic leather character, even if intended for gloves.
- Key HS Codes: 4104.49.40.60, 4107.12.70.40, 4107.92.70.40.
Split Cowhide for Gloves (Finished/Semi-Finished Article):
- If the split leather is cut, tanned, and shaped specifically for glove manufacturing, it may fall under Chapter 42 (Articles of Leather).
- Key HS Codes: 4203.29.18.00, 4203.29.08.00.
β οΈ Key Distinction Point:
- If the material is "Other" leather articles for gloves (not specifically medical-rated but used for protection) β Chapter 42 (4203.29...).
- If the material is raw split leather (even if intended for gloves) β Chapter 41 (4104.49...or4107...).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Breakdown |
|---|---|---|---|---|
4203.29.18.00 |
Split Cowhide for Gloves (Other Leather Articles) | Gloves made from split leather, not specifically medical-grade | 49.0% | Base: 14%, Section 301: 25%, 122 Clause: 10% |
4104.49.40.60 |
Split Cowhide (Other) | Raw split cowhide, other than dressed/finished leather | 15.0% | Base: 5%, Section 301: 0%, 122 Clause: 10% |
4203.29.08.00 |
Split Cowhide for Gloves (Other) | Similar to 4203.29.18.00, "Other" category under leather articles | 49.0% | Base: 14%, Section 301: 25%, 122 Clause: 10% |
4107.12.70.40 |
Split Cowhide (Dressed) | Dressed/split cowhide, specifically matched for glove use | 15.0% | Base: 5%, Section 301: 0%, 122 Clause: 10% |
4107.92.70.40 |
Split Cowhide (Dressed, Other) | Dressed split cowhide, fully consistent with target classification | 15.0% | Base: 5%, Section 301: 0%, 122 Clause: 10% |
π Key Reminder:
- Chapter 42 codes (4203...) carry a 49% total tax rate due to high Section 301 tariffs.
- Chapter 41 codes (4104...&4107...) carry only a 15% total tax rate, as they are treated as raw/semi-processed leather with 0% Section 301 tax.
- Crucial Decision: If your product is "split cowhide" (raw/semi-processed) and not yet a glove article, you MUST classify under Chapter 41 to save 34% in tariffs!
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (for subsequent imports)
π― 1. 4203.29.18.00 & 4203.29.08.00 ββ Split Cowhide for Gloves (Leather Articles)
| Item | Content |
|---|---|
| Base Tariff | 14.0% (ad valorem) |
| Section 301 Surtax | +25.0% (under USITC Footnote 9903.88.01) |
| 122 Clause Tax | +10.0% (Specific Section 122 provision) |
| Total Rate | 49.0% |
| Tax Calculation | CIF Value Γ 49% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4203.29.18.00 β SECTION_301:9903.88.01 β SECTION_122:122_CLAUSE |
π Explanation:
- The 25% Section 301 tariff applies because these are considered "finished leather articles."
- The 10% 122 Clause is an additional surtax specific to certain leather products.
- Total 49% is extremely high. Misclassifying raw split leather as a "leather article" will cost you significantly.
π― 2. 4104.49.40.60, 4107.12.70.40, 4107.92.70.40 ββ Split Cowhide (Raw/Semi-Processed)
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surtax | +0.0% (Exempt from Section 301) |
| 122 Clause Tax | +10.0% (Specific Section 122 provision) |
| Total Rate | 15.0% |
| Tax Calculation | CIF Value Γ 15% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4107.12.70.40 β SECTION_122:122_CLAUSE (No Section 301) |
π Note:
- These codes are classified under Chapter 41 (Leather), which is exempt from Section 301 tariffs (0% surtax).
- Only the 10% 122 Clause applies.
- Total 15% is a massive savings compared to 49%.
- Even if intended for gloves, if the product is split cowhide (not yet shaped into gloves), it MUST be classified under Chapter 41 to avoid the 25% penalty.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Documentation Checklist (All Required)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: "Split Cowhide," material type, thickness, intended use (e.g., "for glove manufacturing") |
| β Material Certificate | βοΈ | Proves the material is split cowhide (not finished leather gloves) |
| β Product Photos | βοΈ | Clear images showing the split surface, no glove shaping |
| β Commercial Invoice | βοΈ | Must clearly state "Split Cowhide" and NOT "Gloves" or "Medical Devices" if it's raw material |
| β Packing List | βοΈ | Describe items as "Split Cowhide Sheets/Layers," not "Medical Gloves" |
| β Certificate of Origin (CO) | βοΈ | Required for 122 Clause verification |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Raw Split, Chapter 41; Shaped Article, Chapter 42! Name it Right, Save 34%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Split cowhide (raw/semi-processed) for glove making | Chapter 41 (4107.12.70.40 etc.) |
Misdeclare as "Gloves" β 49% |
| Finished leather gloves (even medical) | Chapter 42 (4203.29...) |
Misdeclare as "Raw Leather" β Audit Risk |
| Split leather for non-glove use | Chapter 41 (4104.49.40.60) |
Misdeclare as "Gloves" β 49% |
β οΈ Critical Warning:
- If you import split cowhide and declare it as "Medical Device Gloves" or "Finished Leather Gloves," you will be charged 49%.
- If you import split cowhide and declare it as "Split Cowhide" (even if for medical gloves), you pay only 15%.
- Do not declare raw material as finished goods!
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Split Cowhide for Medical Gloves | Declare as "Split Cowhide"; provide end-use statement if required, but do not call it "Gloves" |
| Mixed Shipment (Raw Leather + Finished Gloves) | Split Declaration: Raw leather under Chapter 41, finished gloves under Chapter 42. Do not mix! |
| Medical-Grade Treatment | If the split leather is chemically treated for medical sterility, still classify as Chapter 41 if not yet a glove |
| Customs Audit Risk | Provide clear photos of split surface and no glove shape to prove it is raw material |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Note |
|---|---|---|---|---|
| πΊπΈ USA | 4107.12.70.40 (Chapter 41) |
15% | None specific | Avoid Chapter 42 (49%) |
| π¨π³ China | 4107.12.70.40 |
5% | None | No surtax |
| πͺπΊ EU | 4107.12.70.40 |
0%~6% | CE (if finished) | No surtax |
| π¦πΊ Australia | 4107.12.70.40 |
5% | None | No surtax |
| π―π΅ Japan | 4107.12.70.40 |
0%~5% | None | No surtax |
π Conclusion:
- USA is the ONLY major market with high surtaxes on leather articles.
- Chapter 41 (Raw/Semi-Processed) is significantly cheaper (15%) than Chapter 42 (49%).
- Always classify split cowhide under Chapter 41 if it is not yet a finished glove.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Declaring "Split Cowhide" as "Medical Gloves"
π Consequence: Tax jumps from 15% to 49% β 34% extra cost!
β Mistake 2: Not providing photos of the split surface
π Consequence: Customs suspects finished goods β Audit or reclassification to Chapter 42
β Mistake 3: Mixing raw split leather with finished gloves in one shipment
π Consequence: High risk of misclassification β All items audited
β Mistake 4: Using "Glove Material" as the product name
π Consequence: Customs may infer finished goods β Higher tax risk
β Correct Practice:
"Split Cowhide, Raw, for Glove Manufacturing, Not Yet Shaped, Thickness 1.0mm, Grade A"
π― VII. Conclusion: Precise Classification Saves 34%!
π― Remember the Mnemonic:
πΉ "Raw Split, Chapter 41 (15%); Finished Glove, Chapter 42 (49%)! Name it Raw, Save 34%!"
πΉ "HS Code Determines Tax Rate; 34% Difference, Don't Risk It!"
π Pro Tip:
If your split cowhide is tanned and processed but not yet shaped into gloves, it STILL belongs under Chapter 41 (4107.12.70.40 or 4107.92.70.40).
Only when it is cut and sewn into glove shapes should it move to Chapter 42.
π£ Immediate Action:
π Consult with a licensed customs broker
π Provide clear product descriptions and photos
π Classify as Split Cowhide (Chapter 41) to save 34% in tariffs!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar saved is profit earned!
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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.