Water Buffalo Leather for Leather Goods
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101503500 | 19.9% | CN | US | Official Doc |
| 4101203500 | 19.9% | 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 |
| 4104413060 | 12.4% | CN | US | Official Doc |
AI Analysis
π Water Buffalo Leather for Leather Goods
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Water Buffalo Leather"?
Water buffalo leather is a premium raw material used in high-end footwear, bags, belts, and upholstery. In international trade, it is strictly categorized by its state of processing (fresh/unprocessed vs. cured/processed) and chemical treatment (rawhide vs. tanned). The classification depends heavily on whether the hide is "wet salted" (fresh) or "dry" (cured), and whether it has undergone tanning.
β οΈ Key Distinction Points:
- If the leather is fresh, wet, or salted (unprocessed raw material) β Classified under Chapter 41, Heading 4101
- If the leather is dry, cured, or tanned (processed material) β Classified under Chapter 41, Heading 4104 or 4107
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | State & Processing |
|---|---|---|---|
4101.50.35.00 |
Wet salted buffalo hides, un-tanned raw hide | Fresh import, raw material for tanneries | β Wet/Salted, Un-tanned |
4101.20.35.00 |
Wet salted buffalo hides, un-tanned raw hide | Fresh import, raw material for tanneries | β Wet/Salted, Un-tanned |
4104.49.30.60 |
Buffalo leather, classified as dry hides | Cured/dried raw leather, pre-tanning stage | β Dry/Cured, Un-tanned |
4107.12.40.00 |
Buffalo leather, directly corresponds to material and form | Tanned buffalo leather (chrome-tanned) | β Tanned |
4107.19.40.00 |
Buffalo leather, explicitly includes material and form | Tanned buffalo leather (other tanning methods) | β Tanned |
π Key Reminder:
- Raw/Fresh Leather (4101.xx) incurs higher tariffs due to the 122 Clause Tariff and additional duties; - Processed/Tanned Leather (4107.xxor4104.xx) generally has lower base tariffs but still faces the 122 Clause Tariff; - Do not mix wet and dry states in one shipment to avoid customs scrutiny.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current applicable rates for Chinese origin goods
π― 1. 4101.50.35.00 & 4101.20.35.00 ββ Wet Salted Buffalo Hides (Un-tanned)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| Section 301 Surcharge | 7.5% (Standard Section 301 rate for certain leather products) |
| Section 122 Tariff | 10% (Specific tariff for certain bovine hides) |
| Total Rate | 19.9% |
| Tax Calculation | CIF Value Γ 19.9% |
| De Minimis Eligibility | β Not Eligible (Leather products are generally excluded from de minimis relief under Section 321) |
| Legal Basis Path | HTSUS:4101.50.35.00 β USITC:Section 301 β Section 122 Authority |
π Explanation:
- These codes apply to fresh or wet-salted buffalo hides, which are considered unprocessed raw materials. - The 19.9% total rate is a combination of the standard MFN rate (2.4%), the Section 301 additional duty (7.5%), and the Section 122 tariff (10%). - High Risk: Misdeclaring processed leather as raw to avoid Section 122 is a common audit trigger.
π― 2. 4104.49.30.60 ββ Dry Buffalo Hides (Cured but Un-tanned)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| Section 301 Surcharge | 0.0% (Exempt from Section 301 surcharge for certain dry hides) |
| Section 122 Tariff | 10% |
| Total Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:4104.49.30.60 β USITC:Section 122 |
π Note:
- This code applies to dry/cured buffalo hides that have not yet been tanned. - The Section 301 surcharge is waived for these specific dry hides, resulting in a lower total rate of 12.4%. - However, the 10% Section 122 tariff still applies, making it significantly cheaper than wet salted hides.
π― 3. 4107.12.40.00 & 4107.19.40.00 ββ Tanned Buffalo Leather (Processed)
| Item | Content |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10% |
| Total Rate | 12.5% |
| Tax Calculation | CIF Value Γ 12.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:4107.12.40.00 / 4107.19.40.00 β USITC:Section 122 |
π Note:
- These codes apply to fully tanned buffalo leather, ready for manufacturing (bags, shoes, etc.). - Similar to dry hides, the Section 301 surcharge is waived, but the 10% Section 122 tariff remains. - Total Rate: 12.5%, which is the most common rate for finished leather goods imports from China.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Buffalo Leather," HS Code, and Country of Origin (China) |
| β Packing List | βοΈ | Detail net/gross weight, number of hides, and condition (wet/dry/tanned) |
| β Certificate of Origin (CO) | βοΈ | Confirm Chinese origin to apply correct tariff rates |
| β Tanning Certificate | βοΈ | For 4107 codes, provide proof of tanning process to avoid misclassification |
| β State of Processing Declaration | βοΈ | Explicitly declare if hides are "Wet Salted," "Dry," or "Tanned" |
| β Photos of Goods | βοΈ | Show hide condition, markings, and packaging |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Wet is Raw, Dry is Cured, Tanned is Finished. Wrong State = Wrong Tariff!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Fresh/Wet Salted Hides | 4101.50.35.00 or 4101.20.35.00 |
Declare as "Tanned" β Smuggling Risk |
| Dry/Cured Hides | 4104.49.30.60 |
Declare as "Wet" β Higher Tax (19.9% vs 12.4%) |
| Tanned Leather | 4107.12.40.00 or 4107.19.40.00 |
Declare as "Raw" β Compliance Violation |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate wet, dry, and tanned leather into different declarations if possible to avoid confusion |
| OEM Custom Tanning | Provide tanning specifications to justify 4107 classification |
| Sample Imports | Small samples may still be subject to duties if not cleared under de minimis (check current thresholds) |
| Re-imports | If re-exporting, ensure original export documentation is available to avoid double taxation |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4107.12.40.00 |
12.5% | None | 122 Tariff applies |
| π¨π³ China | 4107.12.40.00 |
2.5% | None | Lower base rate |
| πͺπΊ EU | 4107.12.40.00 |
6.5% | REACH Compliance | No Section 122 equivalent |
| π¬π§ UK | 4107.12.40.00 |
6.5% | UKCA Marking | Post-Brexit rules apply |
π Conclusion:
- USA has the highest effective tariff (12.5%-19.9%) due to Section 122 and Section 301 policies; - EU and UK have lower base rates but require strict environmental certifications (REACH); - Chinaβs domestic tariff is lowest (2.5%), encouraging local processing.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring tanned leather as "raw" to avoid Section 301
π Consequence: Audit, penalties, and back taxes at 19.9% + interest
β Mistake 2: Misidentifying dry hides as wet hides
π Consequence: Overpayment of 7.5% (Section 301 surcharge)
β Mistake 3: Ignoring the Section 122 Tariff
π Consequence: Under-declaration of duties, leading to seizures or fines
β Mistake 4: Not providing tanning certificates for 4107 codes
π Consequence: Customs reclassifies as raw leather, applying higher tariffs
β Correct Approach:
"Buffalo Leather, Tanned, Chrome-Tanned, Dry, Chinese Origin, Model XYZ, Compliant with REACH"
π― VII. Conclusion: Professional Declaration, Save Time and Money!
π― Remember the Mnemonic:
πΉ "Wet 19.9, Dry 12.4, Tanned 12.5. State Matters, Declaration Must Match!"
πΉ "Section 122 is Universal, Section 301 Waived for Dry/Tanned. Get it Right, Save 7.5%!"
π Pro Tip:
If your leather is originally from India, Thailand, or Vietnam, it may be exempt from Section 301 tariffs, reducing the total rate significantly.
Recommend pre-clearance consultation or Advance Ruling for large shipments to avoid delays.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Ensure Your Leather, Clears Smoothly, Costs Less, Profits Higher!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved Counts!
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.