Tanned Animal Leather for Clothing
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4106219000 | 12.4% | CN | US | Official Doc |
| 4106910000 | 38.3% | CN | US | Official Doc |
| 4114207000 | 36.6% | CN | US | Official Doc |
| 4106219000 | 12.4% | CN | US | Official Doc |
AI Analysis
🧥 Tanned Animal Leather for Clothing (Garment Leather)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Garment Leather"?
Tanned Animal Leather for Clothing, commonly known as Garment Leather or Finished Leather for Apparel, is a high-value material processed specifically for use in jackets, coats, trousers, gloves, and accessories. In international trade, its classification depends heavily on the state of tanning (wet vs. dry) and the type of animal source.
Key Distinctions in Customs Classification: 1. Wet-Tanned (Wet Blue/Unfinished): Leather that has undergone the tanning process but is still damp and may require further processing (crusting, dyeing, finishing). This usually falls under HS Chapter 41 (Raw Hides and Skins). 2. Finished/Tanned (Dry/Ready-to-Use): Leather that has been fully tanned, dried, and finished for immediate use in manufacturing. This may fall under HS Chapter 41 or 42 depending on the specific stage and presentation.
⚠️ Critical Distinction Point:
- If the leather is wet (moisture content > 25-30%) and not yet finished for direct wear → It is classified as Wet-Tanned Leather (HS 4106).
- If the leather is finished, dry, and specified for furniture or other uses (but used here for clothing) → It may fall under Other Tanned Leather (HS 4115 or 4114).
- Note on Data Constraints: The provided data (<DATA>) contains specific entries for leather. While the user asks for "Clothing," the data explicitly links these HS Codes to "Furniture" (家具) in their summaries. This is a major red flag. If you declare garment leather but it is classified under codes explicitly defined for "Furniture" in your local tariff schedule, you risk misdeclaration penalties. However, based strictly on the provided<DATA>, we must explain these specific codes.
📦 Two, HS Code Classification Details (Based on Provided )
The following HS Codes and tax details are derived strictly from the provided <DATA>. Please note that the descriptions in the data link these codes to "Furniture," which may require careful justification if the actual product is for clothing.
| HS Code | Product Description (From Data) | Summary & Usage | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|---|
4115.10.00.00 |
Other animal wet-tanned leather for furniture Material: Leather Form: Other Usage: Furniture |
Other animal wet-tanned leather. Although described for furniture, this code covers "other" types of wet-tanned leather not specified elsewhere. | 35.0% | Base: 0.0% Add-on: 25.0% Section 122: 10% |
4106.21.90.00 |
Other animal wet-tanned leather Material: Other animals Form: Wet-tanned leather Usage: Furniture |
Other animals' tanned or semi-tanned leather, in a wet state. | 12.4% | Base: 2.4% Add-on: 0.0% Section 122: 10% |
4106.91.00.00 |
Animal leather wet-tanned Material: Animal leather Form: Wet-tanned Usage: Furniture |
General animal leather in a wet-tanned state. | 38.3% | Base: 3.3% Add-on: 25.0% Section 122: 10% |
4114.20.70.00 |
Animal leather Material: Animal leather Category: Other Usage: Furniture |
Animal leather categorized as "other" (likely finished or semi-finished). | 36.6% | Base: 1.6% Add-on: 25.0% Section 122: 10% |
4106.21.90.00 |
Other animal tanned/semi-tanned leather Material: Other animals Usage: Furniture |
Duplicate entry from data: Other animals' tanned/semi-tanned leather, wet state. | 12.4% | Base: 2.4% Add-on: 0.0% Section 122: 10% |
🔍 Key Observation:
- HS Code4106.21.90.00appears twice with the lowest total tax rate (12.4%).
- Codes4115.10.00.00,4106.91.00.00, and4114.20.70.00carry high add-on tariffs (25.0%), leading to totals of 35-38.3%.
- Section 122 Tariff (10%) applies to ALL entries in the provided data.
💰 Three, 2026 Latest Tariff Rate Details (Including Add-ons, Policy Add-ons)
✅ Applicable Country: Based on the presence of "Section 122" and specific add-on structures, this analysis assumes a jurisdiction with such trade policies (e.g., specific retaliatory tariffs).
✅ Origin: Assumed to be subject to additional duties (as per data showing add-ons).
✅ Validity: Current rates as per<DATA>.
🎯 1. 4106.21.90.00 —— Other Animal Wet-Tanned Leather (Lowest Tax Option)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| USITC/Add-on Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Exemption | ❌ Not Applicable (Leather is a regulated material; de minimis rarely applies to high-volume/commercial shipments) |
| Legal Basis Path | Tariff Schedule: 4106.21.90.00 → Base: 2.4% + Section 122: 10% |
📌 Explanation:
- This is the most cost-effective code among the provided options.
- It applies to wet-tanned leather from other animals (not bovine).
- Zero Add-on Tariff makes it significantly cheaper than codes with 25% add-ons.
🎯 2. 4115.10.00.00 —— Other Animal Wet-Tanned Leather (High Tax)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Add-on Tariff | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Tariff Schedule: 4115.10.00.00 → Base: 0.0% + Add-on: 25.0% + Section 122: 10% |
📌 Explanation:
- Despite a 0% base tariff, the 25% add-on drastically increases the cost.
- This code is for "other" types of wet-tanned leather not covered under more specific subheadings.
🎯 3. 4106.91.00.00 —— Animal Leather Wet-Tanned (Highest Tax)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Add-on Tariff | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Tariff Schedule: 4106.91.00.00 → Base: 3.3% + Add-on: 25.0% + Section 122: 10% |
📌 Explanation:
- This is the highest tax rate in the dataset.
- Applies to general animal leather in a wet-tanned state.
- Avoid this code if4106.21.90.00is applicable, as it saves 25.9% in taxes.
🎯 4. 4114.20.70.00 —— Animal Leather (Other Category)
| Item | Content |
|---|---|
| Base Tariff | 1.6% |
| Add-on Tariff | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 36.6% |
| Tax Calculation | CIF Value × 36.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Tariff Schedule: 4114.20.70.00 → Base: 1.6% + Add-on: 25.0% + Section 122: 10% |
📌 Explanation:
- Likely applies to finished or semi-finished leather that doesn't fit the "wet-tanned" definition of HS 4106.
- Still subject to the heavy 25% add-on.
🛠️ Four, Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Animal source (e.g., sheep, goat, deer), Tanning process (Vegetable, Chrome, Other), Moisture content (Wet/Dry), End-use (Clothing/Furniture). |
| ✅ Commercial Invoice | ✔️ | Must match the HS Code description. If using 4106.21.90.00, describe as "Other Animal Wet-Tanned Leather." |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of hides/skins. |
| ✅ Certificate of Origin | ✔️ | Required to verify origin for Section 122 tariff applicability. |
| ✅ Tanning Process Description | ✔️ | Critical to distinguish between "Wet-Tanned" (4106) and "Finished" (4114/4115). Provide lab tests if available. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "State Correct, Moisture Right, Tax Light!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Wet Leather (for clothing) | Use 4106.21.90.00 if it's "other animal" and wet. |
Misdeclaring as finished leather (4114) → 36.6% tax. |
| Finished Leather (for clothing) | May fall under 4114.20.70.00 or 4115.10.00.00. |
Declaring as wet leather if it's dry → Misclassification risk. |
| Furniture vs. Clothing | CRITICAL: The data links these to "Furniture." If your product is for Clothing, you must provide strong evidence (design specs, customer orders) that it is not for furniture, or accept that the classification might be challenged if the physical characteristics resemble furniture leather. | Ignoring the "Furniture" label in the data → Potential audit for misdeclaration. |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Animal Hides | If the shipment contains multiple animal types, you must declare each type separately under its correct subheading. Mixing them can lead to rejection of the lower tax rate. |
| Wet vs. Dry | If the leather is shipped wet (wet blue), it must go under HS 4106. If shipped dry and finished, it may go under 4114/4115. Moisture content can be tested at customs. |
| "Other Animals" vs. Bovine | Ensure the animal source is correctly identified. 4106.21.90.00 is for "Other Animals" (e.g., sheep, goat). Bovine leather has different codes. Misidentifying sheep leather as bovine can lead to penalties. |
🌍 Five, Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Based on Data) | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| Target Jurisdiction (Data Source) | 4106.21.90.00 |
12.4% | None specified | Lowest tax option. |
| USA (General) | 4106.21.90.00 |
2.4% + Possible Section 301 | None | Check for additional US tariffs. |
| EU | 4106.21.90.00 |
Varies | REACH Compliance | Leather chemicals must comply with EU regulations. |
| China | 4106.21.90.00 |
Varies | CCC (if applicable) | Check for anti-dumping duties if applicable. |
📌 Conclusion:
- The 12.4% rate for4106.21.90.00is the most advantageous among the provided options.
- Ensure the leather is indeed "Other Animal" (not bovine) and "Wet-Tanned" to qualify for this rate.
📌 Six, Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring Finished Leather as Wet-Tanned Leather to get the 12.4% rate.
👉 Consequence: Customs may test moisture content. If dry, they will reclassify to 4114.20.70.00 (36.6%) + back taxes + fines.
❌ Error 2: Ignoring the "Furniture" link in the data.
👉 Consequence: If your product is clearly for clothing, but you use a code described for furniture, customs may question the end-use. Provide clear documentation that the leather is suitable for and intended for clothing.
❌ Error 3: Misidentifying Animal Source.
👉 Consequence: If you declare "Other Animal" (12.4%) but it is actually Bovine (which may have a different code/tax), you face misdeclaration penalties.
❌ Error 4: Failing to pay Section 122 Tariff (10%).
👉 Consequence: This is a mandatory add-on for all listed codes. Omission will result in immediate underpayment penalties.
✅ Correct Practice:
"Sheep Skin Leather, Wet-Tanned, for Garment Manufacturing, Moisture Content > 25%, No Bovine Leather Included."
🎯 Seven, Conclusion: Professional Declaration, Time-Saving, Cost-Reduction!
🎯 Remember the Mantra:
🔹 "Wet is 4106, Dry is 4114. Choose 'Other Animal' for 12.4% Tax. Avoid 25% Add-on!"
🔹 "Section 122 is 10% for All. Base Tax + Add-on + 10% = Total Cost."
📌 Pro Tip:
If your leather is finished and dry, and
4106.21.90.00is not applicable, consider negotiating with suppliers to ship wet-tanned if possible, to utilize the lower tax rate, provided it is allowed by the destination country's import regulations.
Always consult with a licensed customs broker to confirm the exact end-use and animal source before shipment.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product specs + Verify animal source + Confirm moisture content.
🚀 Let your leather, smooth customs, efficient export, profit maximization!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.