Water Buffalo Full Grain Dry Leather
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107114000 | 12.5% | CN | US | Official Doc |
| 4107914000 | 12.5% | CN | US | Official Doc |
| 4104493060 | 12.4% | CN | US | Official Doc |
| 4107124000 | 12.5% | CN | US | Official Doc |
| 4107194000 | 12.5% | CN | US | Official Doc |
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🐃 Water Buffalo Full Grain Dry Leather: HS Code Guide & Customs Clearance Strategy 2026
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Water Buffalo Full Grain Dry Leather"?
Water Buffalo Full Grain Dry Leather is a premium raw material widely used in high-end footwear, luxury bags, upholstery, and leather goods. In international trade, the classification depends heavily on three key attributes: 1. Material: Water Buffalo (not Cow/Bovine). 2. Processing State: "Full Grain" (整粒面) implies it is tanned but not split, retaining the natural grain layer. 3. State: "Dry" (干皮) distinguishes it from wet blue or wet chrome leather. It refers to chrome-tanned or veg-tanned leather that has been dried, often in a "wet-blue" or "crust" state, but specifically categorized under Chapter 41 (Leather) rather than Chapter 4102 (Raw Hides).
⚠️ Critical Distinction Point:
- If the leather is tanned, dry, and full grain → It falls under Heading 4107 (Tanned Leather).
- If the leather is untanned, raw, or semi-dried raw hide → It might fall under Heading 4104 (Raw Hides/Skins), but "Full Grain" usually implies processing has occurred, pushing it to 4107.
- Key Differentiator: The term "Full Grain" (全粒面) in the data specifically maps to 4107 codes, which cover tanned leather of bovine origin (including buffalo).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, the specific HS Codes for Water Buffalo Full Grain Dry Leather are as follows. Note that all entries relate to Tanned Leather (Chapter 4107) except one entry for Raw/Dry Skins (Chapter 4104).
| HS Code | Product Description | Application Scenario | Key Attribute Match |
|---|---|---|---|
4107.11.40.00 |
Water Buffalo Full Grain Crust Leather (Raw Leather for Further Processing) | Matched material (Buffalo) + Full Grain form. Used for further dyeing/finishing. | ✅ Full Grain, Tanned/Dry |
4107.91.40.00 |
Water Buffalo Full Grain Raw Leather, meeting characteristics of Buffalo, Full Grain, Unsplit | General classification for buffalo leather not elsewhere specified. | ✅ Buffalo, Full Grain, Unsplit |
4107.12.40.00 |
Water Buffalo Leather, directly matching material and leather form | Standard classification for buffalo tanned leather. | ✅ Direct Material Match |
4107.19.40.00 |
Water Buffalo Leather, explicitly including material and leather form, consistent classification | Other tanned buffalo leather (e.g., corrected grain or specific finishes). | ✅ Material + Form Consistent |
4104.49.30.60 |
Water Buffalo Skins, classified as Dry Skins (Category Match) | Raw/Dry Skins (Untanned or partially processed). Note: Different from 4107. | ✅ Dry Skin Category, Material Match |
🔍 Key Insight:
- The majority of "Full Grain" products fall under 4107 because they are tanned and processed, even if in a "dry" or "crust" state. -4104.49.30.60is the outlier, referring to Dry Skins (likely raw or minimally preserved), not fully tanned leather. Use this only if the product is truly a raw hide/skin, not a tanned leather piece.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4107.11.40.00 – Water Buffalo Full Grain Crust Leather (Full Grain, Unsplit)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (No additional 301 tariff listed in data) |
| Section 122 Tariff | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable (Tariffs apply to all commercial shipments) |
| Legal Basis Path | HTS:4107.11.40.00 → Section 122: 10% → Base: 2.5% |
📌 Explanation:
- Base 2.5%: Standard US tariff for tanned bovine leather (excluding chrome-tanned sheepskin, etc.). - Section 122 Tariff (10%): A specific additional duty applicable to certain leather products under US trade regulations. - No 301 Tariff: Unlike electronics or steel, this specific leather code does not currently have the 25% Section 301 tariff listed in the provided data. - Total 12.5%: A moderate-to-high tariff for raw materials, impacting margin significantly.
🎯 2. 4107.91.40.00 – Water Buffalo Full Grain Raw Leather (Unsplit)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTS:4107.91.40.00 → Section 122: 10% → Base: 2.5% |
📌 Note:
- Same tariff structure as4107.11.40.00. - Covers "Other" tanned leathers of bovine origin, including buffalo, that are not specified in narrower subheadings.
🎯 3. 4107.12.40.00 & 4107.19.40.00 – Other Water Buffalo Tanned Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable |
📌 Summary: All
4107codes listed have a uniform 12.5% total duty rate.
🎯 4. 4104.49.30.60 – Water Buffalo Skins (Dry)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTS:4104.49.30.60 → Section 122: 10% → Base: 2.4% |
📌 Caution:
- This rate is slightly lower (12.4%) than the tanned leather codes (12.5%), but it applies to Dry Skins (raw/minimally processed), not tanned full-grain leather. - Misclassification Risk: Declaring tanned leather as "Dry Skin" to save 0.1% is high-risk and may lead to customs audits.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Water Buffalo," "Full Grain," "Tanned/Dry," and HS Code. |
| ✅ Packing List | ✔️ | Include weight, volume, and carton dimensions. |
| ✅ Material Certificate | ✔️ | Proof of origin (China) and material composition (Water Buffalo). |
| ✅ Processing Description | ✔️ | Detailed description: "Chrome-tanned, dried, full grain, unsplit." Avoid vague terms like "Leather." |
| ✅ Photos of Product | ✔️ | Show grain texture, thickness, and any markings (brand, grade). |
| ✅ Supply Chain Declaration | ✔️ | Confirm no prohibited dyes or chemicals (e.g., azo dyes) for US market compliance. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Be Specific on Species, Grain, and State!”
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Tanned Full Grain | 4107.11.40.00 - Water Buffalo Full Grain Tanned Leather |
"Leather Sheets" or "Genuine Leather" | ❌ High Risk: Misclassification, delays, potential fraud penalties. |
| Raw Dry Skins | 4104.49.30.60 - Water Buffalo Dry Skins |
"Tanned Leather" | ❌ Risk: Wrong HS Code, tariff audit. |
| Chrome-Tanned | Specify "Chrome-Tanned" in description | "Vegetable Tanned" | ❌ Risk: If actual is Chrome, but declared Veg, may face environmental/compliance checks. |
| Unsplit vs. Split | Explicitly state "Unsplit" or "Full Grain" | "Leather" | ❌ Risk: Split leather has different tariff rates. |
✅ 3. Special Handling Scenarios
| Scenario | Handling Advice |
|---|---|
| OEM Custom Leather | Provide customer PO and design specs. Ensure "Water Buffalo" is clearly stated to avoid confusion with Cowhide (which may have different subheadings). |
| Mixed Shipments | If shipment contains Cowhide and Buffalo, separate line items are required. Do not lump under one code. |
| Chemical Compliance | US Customs and EPA may check for restricted substances. Ensure compliance with TSCA and CPSIA if leather is for consumer goods. |
| Pre-Clearance Ruling | Highly Recommended. Apply for a Binding Ruling from US CBP to confirm the HS Code (4107.11.40.00 vs 4107.91.40.00) to avoid post-audit liabilities. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.40.00 |
12.5% | TSCA Compliance, No Azo Dyes | Highest Cost: 12.5% is significant for raw materials. |
| 🇨🇳 China | 4107.11.40.00 |
8% | No special tariffs | Lower duty, but import restrictions may apply. |
| 🇪🇺 EU | 4107.11.00 |
4.3% | REACH Compliance (Chemicals) | Lower Duty: EU has lower base rates but strict chemical laws. |
| 🇬🇧 UK | 4107.11.00 |
4.3% | UKCA Marking (if applicable) | Post-Brexit, UK follows similar tariff structure to EU. |
| 🇯🇵 Japan | 4107.11.00 |
3.5% | JIS Standards (if for specific use) | Competitive duty rate. |
📌 Conclusion:
- USA Duty (12.5%) is significantly higher than EU (4.3%) or Japan (3.5%). - Cost Optimization: Consider sourcing from countries with US Free Trade Agreements (FTAs) if available (though China-origin leather does not qualify for FTA benefits). - Chemical Compliance: Regardless of duty, REACH (EU) and TSCA (US) chemical compliance are critical. Non-compliance can lead to seizure, not just fines.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Tanned Leather" as "Raw Hides" to lower duty
👉 Consequence: Customs will reject the declaration, demand back taxes + penalties.
❌ Error 2: Not specifying "Water Buffalo" vs. "Cowhide"
👉 Consequence: If audited, and found to be Buffalo, the specific subheading may differ, leading to corrective filings and delays.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10% + interest + penalties.
❌ Error 4: Using vague descriptions like "Leather Goods Material"
👉 Consequence: CBP may assign a default higher duty rate or hold the shipment for inspection.
✅ Correct Practice:
"Water Buffalo, Chrome-Tanned, Full Grain, Dry, Unsplit Leather, 2.0mm Thickness, For Footwear Upper"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficient Clearance
🎯 Remember the Mantra:
🔹 "Species Matters, Grain Matters, State Matters."
🔹 "12.5% is the US Truth for Buffalo Leather."
🔹 "Document Everything, Declare Precisely, Avoid Audits."
📌 Pro Tip:
If your leather is destined for the US market, calculate the Landed Cost carefully:
Landed Cost = CIF Value + (CIF × 12.5%) + Freight + Insurance + Customs Broker Fees
Compare this with sourcing from Vietnam or Thailand (if applicable) to see if supply chain shifts can offset the duty.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Apply for CBP Binding Ruling (if shipment value is high).
🚀 Ensure Smooth Customs Clearance, Protect Your Margins, and Scale Efficiently!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Duty 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) — 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.