Water Buffalo Leather Upper
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107112000 | 37.4% | CN | US | Official Doc |
| 4107192000 | 37.4% | CN | US | Official Doc |
| 4104415000 | 13.3% | CN | US | Official Doc |
| 4104495000 | 13.3% | CN | US | Official Doc |
| 4104493060 | 12.4% | CN | US | Official Doc |
| 4107124000 | 12.5% | CN | US | Official Doc |
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AI Analysis
π Water Buffalo Leather Upper (Upper Part)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What exactly is a "Water Buffalo Leather Upper"?
The Water Buffalo Leather Upper refers specifically to the upper component of footwear or bags, manufactured using leather from water buffaloes (Bubalus bubalis). In international trade, it is not treated as a finished good but as a semi-finished leather material or leather product, depending on its state of processing.
Key Distinctions:
- Material Specificity: Must be confirmed as Water Buffalo (not Cattle/Steer or Horse). If the supplier claims "Cow Leather" but it is Buffalo, misclassification risks arise.
- Processing State:
- Dry Skins: Raw, salted, or dried hides with no tanning.
- Tanned/Chrome-Processed: Finished leather ready for cutting into uppers.
- Cut Pieces: Pre-cut shapes for assembly (still classified under leather headings, not footwear).
β οΈ Critical Classification Point:
- If it is tanned and merely shaped (not assembled into footwear), it falls under Chapter 41 (Leather).
- If it is assembled into a shoe (with sole attached), it falls under Chapter 64 (Footwear).
- This guide assumes the item is "Upper Material" only, not a finished shoe.
π¦ II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the four applicable HS Codes for Water Buffalo Leather Uppers, categorized by processing state.
| HS Code | Product Description | State of Processing | Key Indicator |
|---|---|---|---|
4104.49.30.60 |
Water Buffalo Leather, Dry Category | Un-tanned / Semi-tanned | Specific to Water Buffalo. Used for raw or lightly processed hides. |
4104.41.50.00 |
Cow or Horse Tanned/Partially Tanned Leather, Leather Articles | Tanned/Processed | General bovine leather (includes buffalo if not specified as dry). Classified as "Leather Articles" or processed leather. |
4107.11.20.00 |
Cowhide, Further Processed Leather | Fully Processed/Tanned | Specific to cattle (can include buffalo if deemed "cowhide type"). "Further processed" implies finished leather ready for manufacturing. |
4107.19.20.00 |
Cowhide, Processed Skins | Processed Skins | General processed bovine leather. "Skins" implies flat, uncut, or broadly cut leather. |
π Key Clarification:
-4104.49.30.60is the most precise code if the material is specifically Water Buffalo and in a dry or semi-dry state.
-4107.11.20.00and4107.19.20.00apply if the leather is fully tanned and processed (chrome-tanned, etc.) and is considered "further processed" or "processed skins." These often incur higher tariffs due to trade restrictions.
-4104.41.50.00is a middle ground for tanned but not fully finished bovine leather (including buffalo).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 4104.49.30.60 ββ Water Buffalo Leather, Dry Category (Most Specific)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| USITC Additional Tariff | 0.0% (No 301 clause surcharge for this specific subheading) |
| IEEPA Additional Tariff | 10% (Section 122 measures targeting specific Chinese leather products) |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4104.49.30.60 |
π Explanation:
- This is the lowest tariff option among the listed codes.
- It benefits from 0% USITC 301 surcharge because it is classified under4104(tanned/processed leather of bovine, but specifically noted as "dry" in some interpretations, which may escape the harsher 301 duties applied to "further processed" leather).
- However, it still faces the 10% Section 122 tariff.
π― 2. 4104.41.50.00 ββ Cow or Horse Tanned/Partially Tanned Leather (General Bovine)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| USITC Additional Tariff | 0.0% |
| IEEPA Additional Tariff | 10% |
| Total Tariff Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:4104.41.50.00 |
π Note:
- Slightly higher than4104.49.30.60due to a higher base rate (3.3% vs 2.4%).
- Still exempt from the 25% 301 surcharge.
π― 3. 4107.11.20.00 ββ Cowhide, Further Processed Leather
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| USITC Additional Tariff | 25.0% (Section 301 Surcharge) |
| IEEPA Additional Tariff | 10% (Section 122) |
| Total Tariff Rate | 37.4% |
| Tax Calculation | CIF Value Γ 37.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4107.11.20.00 β FOOTNOTE:9903.88.01 |
π Warning:
- This is a high-tariff category.
- The 25% USITC surcharge is applied because "further processed leather" is explicitly targeted under Section 301.
- Do not use this code if4104is applicable, unless the leather is indeed "further processed" beyond tanning (e.g., heavily engineered for specific industrial uses).
π― 4. 4107.19.20.00 ββ Cowhide, Processed Skins
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| USITC Additional Tariff | 25.0% (Section 301 Surcharge) |
| IEEPA Additional Tariff | 10% (Section 122) |
| Total Tariff Rate | 37.4% |
| Tax Calculation | CIF Value Γ 37.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:4107.19.20.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same high tariff as4107.11.20.00.
- Use only if the product is clearly "processed skins" and not "tanned leather articles."
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Material Composition Certificate | βοΈ | Must explicitly state "100% Water Buffalo Leather" (not generic "bovine"). |
| β Processing Description | βοΈ | Detail: "Tanned," "Chrome-tanned," "Dry Skins," or "Further Processed." |
| β Product Photos | βοΈ | Show texture, thickness, and any logos/brands. |
| β Commercial Invoice | βοΈ | Must match HS Code description exactly (e.g., "Water Buffalo Leather Upper Material"). |
| β Packing List | βοΈ | Weight, dimensions, and number of hides/pieces. |
| β Bill of Lading/Air Waybill | βοΈ | Standard shipping documents. |
β 2. Declaration Tips (Key Mnemonic)
π₯ βSpecify Buffalo, Avoid βFurtherβ, Choose 4104 if Dry!β
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Water Buffalo, Dry/Semi-Processed | 4104.49.30.60 (12.4%) |
Mislabel as "Cowhide" β 37.4% |
| Water Buffalo, Fully Tanned & Engineered | 4107.11.20.00 (37.4%) |
Attempt to declare as "Raw Skin" β Smuggling risk |
| Finished Shoe (with sole) | 6402.99 (Footwear) |
Declare as "Leather Upper" β Misclassification |
| Leather + Non-Leather Mix | Mixed material rules apply | Declare as 100% leather β Audit risk |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Upper | Provide design specs; ensure material origin is clear. |
| Mixed Species (Cow + Buffalo) | If >50% buffalo, declare as buffalo; otherwise, cowhide rates may apply. |
| Re-export from Vietnam | Check for IEEPA Exemptions; Vietnam-origin goods may qualify for lower tariffs. |
| Sample Shipment | Still subject to full tariff; no de minimis exemption for leather. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4104.49.30.60 |
12.4% | None specific | Best rate for Water Buffalo. Avoid 4107 due to 25% surcharge. |
| π¨π³ China | 4104.49.30.60 |
~5% | None | Low domestic tariff. |
| πͺπΊ EU | 4104.49 |
~0-5% | REACH (Chemicals) | No Section 122 equivalent. |
| π¦πΊ Australia | 4104.49 |
~5% | None | Standard MFN rates. |
| π―π΅ Japan | 4104.49 |
~0-5% | None | Low tariffs. |
π Conclusion:
- USA is the most challenging market due to Section 122 and 301 tariffs.
- Choosing the correct subheading (4104vs4107) can save 25% in tariffs.
- Always specify "Water Buffalo" to avoid generic "Cowhide" misclassification penalties.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Water Buffalo Leather" as "Cowhide" under 4107.11.20.00
π Consequence: Paying 37.4% instead of 12.4% β Extra 25% tax cost!
β Error 2: Using "Leather Upper" without specifying processing state
π Consequence: Customs may assume "Further Processed" β Apply highest tariff.
β Error 3: Misidentifying material as "Synthetic" or "PU"
π Consequence: Incorrect HS Code (3926.90) β Potential fraud charges if caught.
β Correct Declaration Example:
"Water Buffalo Leather Upper Material, Tanned, Dry State, for Footwear Manufacturing, Origin: China, Model: WB-2026"
π― VII. Conclusion: Precision Saves Money!
π― Remember the Mantra:
πΉ "Be Specific: Water Buffalo vs. Cow."
πΉ "Process Matters: Dry/Tanned (12.4%) vs. Further Processed (37.4%)."
πΉ "Never Assume: Always provide material certificates."
π Pro Tip:
If your leather is re-exported from Vietnam or Mexico, you may qualify for IEEPA Exemptions.
Recommend applying for an Advance Ruling before shipment to lock in the 12.4% rate.
π£ Immediate Action:
π Contact a licensed customs broker + Provide material test report + Apply for HS Code pre-ruling.
π Ensure your Water Buffalo Leather Uppers clear customs smoothly, legally, and cost-effectively!
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point saved is profit earned!
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) 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.