Unsplit Wet Blue Bovine Leather
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104115030 | 13.3% | CN | US | Official Doc |
| 4104115040 | 13.3% | CN | US | Official Doc |
| 4103301000 | 17.5% | CN | US | Official Doc |
| 4103302000 | 21.7% | CN | US | Official Doc |
| 4106311000 | 39.2% | CN | US | Official Doc |
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AI Analysis
🐂 Unsplit Wet Blue Bovine Leather (Raw Hides & Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Bovine Leather"?
Unsplit Wet Blue Bovine Leather refers to raw cattle skins that have undergone the "wet blue" tanning process (using chromium salts) but have not been split into layers. The grain surface (top layer) remains intact. This is a crucial intermediate material in the leather industry, typically sold to manufacturers for shoe uppers, bags, belts, and upholstery.
⚠️ Key Distinction Point:
- If the leather has been split (cut into layers to separate the grain from the flesh side) → It falls under different codes (e.g.,4104.11.50.40or4104.19series depending on specifics).
- If the leather is "Wet Blue" (chrome-tanned, damp) → It follows the classification below.
- Crucial Rule: "Unsplit" means the natural grain layer is preserved. If it is split, even if it looks similar, the HS Code changes completely, altering the tariff structure.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, there are two primary HS Codes for Unsplit Wet Blue Bovine Leather. The distinction often lies in specific sub-heading nuances or regional interpretations of "raw" vs. "tanned" states within the 4104 chapter.
| HS Code | Product Description | Scenario | Key Feature |
|---|---|---|---|
4104.11.50.30 |
Bovine Leather, Wet Blue, Unsplit, Wet State (incl. Wet Blue) | Standard unsplit wet blue hides, salted/brined but not dry, grain intact. | ✅ Unsplit, Wet/Blue |
4104.11.50.40 |
Bovine Leather, Wet Blue, Split/Grain, Wet State/Wet Blue | Note: Data lists this as "Split/Grain". However, for "Unsplit", this code is usually an alternative interpretation for specific grain-quality unsplit hides in some jurisdictions, OR data implies a distinction between "raw wet" and "processed wet". | ⚠️ Clarification: For strictly Unsplit, 4104.11.50.30 is the primary fit. 4104.11.50.40 often applies to split hides or specific grain finishes. Check physical sample: If unsplit, prioritize 4104.11.50.30. |
🔍 Important Reminder:
- Wet Blue means the hide is tanned with chromium and has a pH of roughly 3.5–4.5. It is not finished (no dye/pigment coating on surface) and is not dry.
- If the hide is Dry (not wet blue), it would fall under4104.11.50different sub-codes or4104.19.
- Do not confuse with Pig Skin: Pig skin (4103.30) is visually distinct (pore patterns) and taxed differently.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade Rules)
🎯 1. 4104.11.50.30 —— Unsplit Wet Blue Bovine Leather
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surtax | 0.0% (Note: Data shows 0.0% for this specific sub-code, unlike pig skins) |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption | ❌ Not Applicable (Section 321 applies only to <$800, but commercial leather shipments are usually larger and subject to standard duties) |
| Legal Path | HTSUS:4104.11.50.30 → USITC Footnote → Section 122 |
📌 Explanation:
- Unlike many other goods from China, Unsplit Wet Blue Bovine Leather does not currently attract the high Section 301 (25%) surtax in this specific sub-category, according to the provided data.
- However, the Section 122 Tariff (10%) applies, likely due to national security or specific trade remedy actions.
- Total Effective Duty: 13.3%. This is significantly lower than pig skin variants.
🎯 2. 4104.11.50.40 —— Bovine Leather (Split/Grain Variant)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| Legal Path | HTSUS:4104.11.50.40 → USITC Footnote → Section 122 |
📌 Note:
- Same tax rate as4104.11.50.30.
- Ensure your documentation clearly states "Unsplit" if using4104.11.50.30to avoid customs reclassification. Misclassification can lead to penalties.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Bovine Leather, Wet Blue, Unsplit, Tanned with Chromium". Avoid vague terms like "Leather Hides". |
| ✅ Packing List | ✔️ | Detail weight (gros/net), number of hides, and dimensions. |
| ✅ Bill of Lading | ✔️ | Confirm origin is China. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for Section 122 assessment. |
| ✅ Technical Sheet | ✔️ | Critical: State "Unsplit" and "Wet Blue". Confirm pH level (~3.5-4.5) and that it is not dry. |
| ✅ Photos of Hides | ✔️ | Show grain side (natural pores) to prove "Unsplit". If split, the flesh side is rough and uniform. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Wet Blue is Not Dry, Unsplit Means Grain Stays, 13.3% is the Price, Don't Call It Pig Skin!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Unsplit Wet Blue Cowhide | 4104.11.50.30 |
Misclassifying as 4103 (Pig) → Higher tax |
| Split Wet Blue Cowhide | Check if 4104.11.50.40 or 4104.19 |
Using 4104.11.50.30 for split hides |
| Dry Cowhide (not wet blue) | Different HS Code (likely 4104.19) |
Using Wet Blue code → Rejection |
| Pig Skin Wet Blue | 4103.30.10.00 (17.5%) or 4103.30.20.00 (21.7%) |
Calling it "Bovine" → Fraud/Heavy Penalty |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Smuggled/Undeclared Pig Skin | Customs inspectors use UV light or microscopic pore analysis. Pig skin has distinct triangular pores. If misdeclared as Bovine, expect 3x penalty + seizure. |
| Wet vs. Dry | Wet blue hides are heavy and smell of chemicals. If dried, weight drops, and HS Code changes. Ensure invoice matches physical state. |
| Section 122 Impact | The 10% Section 122 tariff is mandatory. No exemption for small businesses. Factor this into CIF cost. |
| Environmental Compliance | Wet blue leather contains chromium. Ensure shipment includes MSDS (Material Safety Data Sheet) to prove it is not hazardous waste but tanned leather. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4104.11.50.30 |
13.3% | MSDS + CO | No Section 301 on this specific sub-code. |
| 🇨🇳 China | 4104.11.50.30 |
Low/Exempt | N/A | Import duty for raw materials may be reduced. |
| 🇪🇺 EU | 4104 11 50 |
~5-10% | REACH (Cr(VI) test) | Strict Chromium VI limits. |
| 🇮🇳 India | 4104 11 90 |
~20%+ | BIS | High protective duties. |
📌 Conclusion:
- The US market offers a relatively favorable 13.3% total duty for Unsplit Wet Blue Bovine Leather, compared to pig skin (17.5%-39.2%).
- Key Advantage: Avoid Section 301 surcharges for this specific classification.
- Risk: Misclassification as Pig Skin (4103) can increase taxes by 40-60%.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Calling "Split Leather" "Unsplit"
👉 Consequence: Customs reclassification → Delay + Storage Fees + Potential Penalty.
✅ Fix: Clearly label "Unsplit" on invoice and provide grain-side photos.
❌ Error 2: Confusing "Wet Blue" with "Dry Finished Leather"
👉 Consequence: Dry leather has different tariffs and may require different environmental certs.
✅ Fix: State "Wet Blue, Chrome Tanned, pH 3.5-4.5".
❌ Error 3: Omitting "Bovine" and just saying "Leather"
👉 Consequence: Customs cannot determine species → Inspection required.
✅ Fix: Use "Bovine Leather" or "Cattle Hide".
❌ Error 4: Not declaring Chromium Content
👉 Consequence: Suspected hazardous waste.
✅ Fix: Include MSDS showing Cr(III) and zero Cr(VI).
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Clearance!
🎯 Remember the Mnemonic:
🔹 "Unsplit Wet Blue = 13.3% Total Duty"
🔹 "Split or Pig? Higher Tax!"
🔹 "Docs Must Match Physical State: Wet, Unsplit, Bovine!"
📌 Pro Tip:
If your leather is from Vietnam, Thailand, or India, verify if any FTA (Free Trade Agreement) benefits apply. For China-origin goods, the 13.3% is the floor.
Recommendation: Always request a Pre-Ruling (Advance Ruling) from US CBP if shipping large volumes, to lock in the HS Code 4104.11.50.30.
📣 Immediate Action:
📞 Contact your customs broker with the MSDS and Photos of Grain Side.
🚀 Clear customs smoothly, avoid penalties, and maximize your leather profit margin!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent Counts in Leather Trade!
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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) — 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.