Tanned Animal Leather Flesh Side
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107124000 | 12.5% | CN | US | Official Doc |
| 4107924000 | 12.5% | CN | US | Official Doc |
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AI Analysis
π Bovine/Equine Leather: Tanned, Flesh-Side Only (No Hair On)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Do You Really Understand "Flesh-Side Only" Leather?
Tanned animal leather, flesh side only, refers to hides or skins of bovine (including buffalo) or equine animals that have been tanned but are not split, and crucially, the grain side (flesh side) is exposed, while the hair/wool is removed. This is a specific sub-category within Chapter 41 of the Harmonized System.
β οΈ Key Distinction:
- If the leather is split (separated into grain and flesh layers), it falls under different subheadings (e.g., 4107.21β4107.29).
- If the leather is further prepared (e.g., chromium tanned + crust tanned, or dressed), it may fall under 4107.92β4107.99.
- This specific input ("tanned animal leather flesh side") typically points to unsplit, tanned hides/skins where the flesh side is the primary visible or declared surface, or simply unsplit tanned leather without further finishing beyond tanning.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the two relevant HS codes for bovine/equine leather, tanned, unsplit, without hair on, with specific references to buffalo leather (as specified in the data):
| HS Code | Product Description | Applicable Scenario | Split? | Hair On? | Buffalo Specific? |
|---|---|---|---|---|---|
4107.12.40.00 |
Whole hides and skins: Grain splits: Other: Buffalo | Unsplit tanned buffalo hides/skins, no hair, grain side may be visible or not specified further | β No (Unsplit) | β No | β Yes |
4107.92.40.00 |
Other, including sides: Grain splits: Buffalo | Unsplit tanned buffalo hides/skins, "other" preparation status, no hair | β No (Unsplit) | β No | β Yes |
π Key Notes:
- Both codes refer to buffalo leather specifically, as indicated by the "Buffalo" tag in the data.
- 4107.12.40.00 is for whole hides/skins (unsplit).
- 4107.92.40.00 is for other leather, including sides (also unsplit, but may refer to different tanning preparations or "crust" status).
- No split leather is included; if split, different codes apply (not in<DATA>).
- Hair is removed in both cases.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 (and subsequent imports)
π― 1. 4107.12.40.00 β Tanned Buffalo Leather, Unsplit, Flesh Side Only (or Grain Side)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 0.0% (Not listed in data) |
| IEEPA Additional Tariff | 0.0% (Not listed in data) |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Exemption | β Applicable (Since total tax is 0%) |
| Legal Basis Path | USITC:4107.12.40.00 |
π Explanation:
- This code has zero tariffs under the current provided data.
- No additional USITC or IEEPA surcharges are indicated for this specific HS code in the<DATA>.
- Total cost impact is minimal (only standard duties if any, but here 0%).
π― 2. 4107.92.40.00 β Other Tanned Buffalo Leather, Unsplit
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value Γ 0.0% |
| De Minimis Exemption | β Applicable |
| Legal Basis Path | USITC:4107.92.40.00 |
π Explanation:
- Identical tariff treatment as4107.12.40.00.
- 0% total tariff makes this highly favorable for importers.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Animal type (Buffalo), tanning method (e.g., vegetable, chrome), split status (Unsplit), hair removal status. |
| β Commercial Invoice | βοΈ | Clearly state: "Tanned Buffalo Leather, Unsplit, No Hair On" |
| β Packing List | βοΈ | Detail quantity, weight, and dimensions. |
| β Certificate of Origin | βοΈ | If claiming preferential rates (though currently 0%, still required for proof). |
| β Tanning Process Description | βοΈ | Especially if challenged by customs to distinguish from "further prepared" leather. |
β 2. Declaration Tips (Key Rules)
π₯ "Unsplit, No Hair, Buffalo Specific, 0% Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Tanned buffalo hide, unsplit, no hair | 4107.12.40.00 or 4107.92.40.00 |
Misdeclare as split leather β Higher tax |
| Split buffalo leather | β Not in <DATA> |
Use correct split HS code (not provided here) |
| Leather with hair on | β Not applicable | Must remove hair or declare differently |
| Non-buffine bovine leather | β Different codes | Ensure animal type is correctly specified |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Buffalo vs. Cow Leather | Clearly distinguish; buffalo has specific HS codes (4107.12.40.00 / 4107.92.40.00). Cow leather may have different codes. |
| Chromium-Tanned vs. Vegetable-Tanned | Both are "tanned," but if "further prepared," classification may shift. Confirm with customs if unsure. |
| Bulk Import vs. Sample | Same HS code, but ensure documentation matches quantity and value. |
π 5. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.12.40.00 / 4107.92.40.00 |
0.0% | None | Highly favorable |
| π¨π³ China | 4107.12.40.00 / 4107.92.40.00 |
Varies | None | Check local tariff |
| πͺπΊ EU | 4107.12 / 4107.92 |
Varies | REACH | Check EU tariff schedule |
| π¬π§ UK | 4107.12 / 4107.92 |
Varies | UKCA | Post-Brexit rules |
π Conclusion:
- USA offers 0% tariff for these specific buffalo leather codes under the provided data.
- Always confirm animal type (Buffalo vs. Cow) as it affects HS code.
π 6. Common Mistakes & Pitfall Guide (Blood-Tears Lessons)
β Mistake 1: Declaring "split" leather as "unsplit"
π Consequence: Wrong HS code, potential tax evasion penalties.
β Mistake 2: Not specifying "Buffalo"
π Consequence: Misclassification, higher tariffs if misidentified as cow leather.
β Mistake 3: Ignoring "Hair On" status
π Consequence: If hair is on, itβs not "without hair on," leading to incorrect classification.
β Correct Declaration:
"Tanned Buffalo Leather, Unsplit, No Hair On, HS Code 4107.12.40.00, Origin: China"
π― 7. Conclusion: Professional Declaration Saves Money!
π― Remember the Rule:
πΉ "Unsplit, No Hair, Buffalo Specific = 0% Tax!"
πΉ "Split Leather? Different Code. Hair On? Different Code."
π Tips:
- If your leather is not buffalo, check other bovine/equine codes.
- If leather is split, use appropriate split leather HS codes (not in <DATA>).
- Always provide detailed specifications to avoid customs delays.
π£ Immediate Action:
π Contact professional customs broker + Provide product specs + Confirm HS Code pre-ruling
π Ensure smooth clearance, 0% tariff, and maximum profit!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar saved is a dollar 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.