Wet Blue Rawhide Semi finished Product
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104115040 | 13.3% | CN | US | Official Doc |
| 4104195040 | 13.3% | CN | US | Official Doc |
| 4107114000 | 12.5% | CN | US | Official Doc |
| 4107914000 | 12.5% | CN | US | Official Doc |
AI Analysis
๐ Wet Blue Rawhide Semi-finished Product (Cowhide & Water Buffalo)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
๐ I. Product Definition & Classification: What is "Wet Blue Rawhide"?
Wet Blue Semi-finished Leather refers to hides or skins that have undergone tanning (using chrome salts) to reach the "wet blue" state but have not yet undergone crust or finish processing. In international trade, these are raw materials for shoe leather, garment leather, and upholstery.
Based on the provided data, these products are specifically classified based on Animal Source (Cow vs. Water Buffalo) and Physical State/Processing (Split with Grain vs. General Split/Other).
โ ๏ธ Key Distinction Points:
- Cowhide (็ๅ็ฎ): Specifically refers to bovine hides that have been split (ๅๅฑ). The summary indicates specific characteristics like "wet blue state" and "split grain features" (4104.11.50.40) or "split form" (4104.19.50.40).
- Water Buffalo Hide (ๆฐด็็ฎๅ็ฎ): Refers to buffalo hides in a wet blue state. The summary distinguishes between standard block forms (4107.11.40.00) and further processed categories (4107.91.40.00).
- Crucial Note: These are semi-finished. They are NOT finished leather (which would be higher HS codes) nor raw fresh hides (which would be different HS codes).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
The following HS codes are extracted directly from the provided <DATA> XML.
| HS Code | Product Description (Summary) | Animal Source | State/Feature |
|---|---|---|---|
4104.11.50.40 |
Wet Blue Cowhide Split | Cow (็) | Split with grain features (ๅๅฑ็ฒ้ข็นๅพ) |
4104.19.50.40 |
Wet Blue Cowhide Split | Cow (็) | Split form/segmented (ๅทฒๅๅฒๅฝขๆ) |
4107.11.40.00 |
Wet Blue Water Buffalo Hide Split | Water Buffalo (ๆฐด็) | Block form (็ฎๅๅฝขๆ) |
4107.91.40.00 |
Wet Blue Water Buffalo Hide Split | Water Buffalo (ๆฐด็) | Further processed category (่ฟไธๆญฅๅ ๅทฅ่็ด) |
๐ Key Reminder:
- 4104 series applies to Cowhide.
- 4107 series applies to Water Buffalo Hide.
- The.50.40or.40.00suffixes indicate specific national sub-categories (likely Chinese customs sub-headings given the context of "122 Clause" tariffs, which often refer to US Section 301/122 tariffs on Chinese goods, implying the origin is China).
๐ฐ III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
โ Applicable Country: United States (US) (Inferred from "122 Clause" reference)
โ Country of Origin: China (CN) (Inferred from "122 Clause" context, which is a specific US tariff provision on Chinese goods)
โ Effective Time: Current rates apply
๐ฏ 1. Cowhide Splits (4104.11.50.40 & 4104.19.50.40)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.3% (ad valorem) |
| USITC Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tariff Rate | 13.3% |
| Tax Calculation | CIF Value ร 13.3% |
| De Minimis Eligibility | โ No (Usually, leather goods are excluded from de minimis) |
| Legal Basis Path | Base: 4104 โ Surtax: Sec 122 (10%) |
๐ Explanation:
- Base Tariff (3.3%): Standard MFN rate for wet blue cowhide splits.
- Section 122 Tariff (10%): This is a specific additional tariff imposed on certain Chinese goods. It is applied on top of the base rate.
- Total (13.3%): This is the total landed duty cost before any other fees.
๐ฏ 2. Water Buffalo Hide Splits (4107.11.40.00 & 4107.91.40.00)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| USITC Surtax | 0.0% |
| Section 122 Surtax | 10.0% |
| Total Tariff Rate | 12.5% |
| Tax Calculation | CIF Value ร 12.5% |
| De Minimis Eligibility | โ No |
| Legal Basis Path | Base: 4107 โ Surtax: Sec 122 (10%) |
๐ Note:
- Water buffalo hides have a slightly lower base tariff (2.5%) compared to cowhide (3.3%), but the Section 122 surtax remains 10%.
- The final rate is 12.5%.
๐ ๏ธ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
โ 1. Required Document Checklist (Missing Items Not Acceptable)
| Document | Required | Description |
|---|---|---|
| โ Commercial Invoice | โ๏ธ | Must clearly state: "Wet Blue Cowhide/Buffalo Split", HS Code, Country of Origin (China), and CIF Value. |
| โ Packing List | โ๏ธ | Must specify the number of skins, total weight, and dimensions. |
| โ Bill of Lading/Air Waybill | โ๏ธ | Standard shipping document. |
| โ Product Specification Sheet | โ๏ธ | Must confirm the product is "Wet Blue" (tanned with chrome) and "Split" (not whole hide). If it's "Raw" or "Chrome-free", the HS code changes. |
| โ Certificate of Origin | โ๏ธ | To prove origin is China (to justify the 122 Clause tax). If from Vietnam, the 122 Clause may not apply, potentially lowering taxes. |
| โ TDS (Technical Data Sheet) | โ๏ธ | Optional but recommended: Confirms chemical composition (chrome content) to ensure no prohibited substances. |
โ 2. Declaration Tips (Key Mantra)
๐ฅ โSplit, Wet Blue, Chrome Tanned โ Declare Precisely!โ
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Cowhide Splits | 4104.11.50.40 or 4104.19.50.40 |
Misdeclaring as "Finished Leather" โ Higher Duty + Inspection |
| Buffalo Hides | 4107.11.40.00 or 4107.91.40.00 |
Misdeclaring as "Cowhide" โ Classification Error |
| Dry vs. Wet | Must specify "Wet Blue" (Salted/Delimed/Tanned) | Declaring as "Raw Hide" โ Wrong HS Code (Chapter 41 vs 4101/4102) |
| Section 122 | Ensure Origin is China | If origin is China but not marked, customs may still apply it; if origin is NOT China, ensure documentation proves it to avoid 122 Clause. |
โ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Hides | Provide customer specs. Ensure the "Split" depth is consistent with HS code definitions. |
| Mixed Consignment | If Cowhide and Buffalo are in one shipment, they must be declared separately with distinct HS codes. |
| Origin Change | If sourced from Vietnam/India instead of China, Section 122 (10%) likely does not apply. Contact broker to verify duty savings. |
| Chemical Compliance | Ensure no restricted chemicals (e.g., high chromate VI). Customs may sample and test, causing delays. |
๐ V. Global Major Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Remarks |
|---|---|---|---|---|
| ๐บ๐ธ USA | 4104.11.50.40 / 4107.11.40.00 |
13.3% (Cow) / 12.5% (Buffalo) | None Specific | Section 122 Tariff applies. High duty cost. |
| ๐จ๐ณ China | 4104.11.50.40 / 4107.11.40.00 |
Varies (Import Duty) | None | Exported from China, so export duties may apply. |
| ๐ช๐บ EU | 4104.11 / 4107.11 |
0% (Most FTAs) | REACH Compliance | No Section 122. Low duty if origin proof provided. |
| ๐ฌ๐ง UK | 4104.11 / 4107.11 |
0% (Post-Brexit FTAs) | UK REACH | Similar to EU. |
| ๐ฆ๐บ Australia | 4104.11 / 4107.11 |
5% | None | No Section 122. |
๐ Conclusion:
- USA is the most expensive market due to the 122 Clause (10% surtax).
- EU/UK are much more cost-effective for Chinese-origin wet blue leather, provided REACH compliance is met.
- Strategy: If targeting the US, consider cost-inclusive pricing. If targeting EU, highlight REACH compliance.
๐ VI. Common Mistakes & Pitfall Guide (Lessons Learned)
โ Mistake 1: Declaring "Wet Blue" as "Finished Leather"
๐ Consequence: HS Code changes to Chapter 4105/4106, duty may differ, and Section 122 might not apply, but you risk penalties for misdeclaration.
โ Mistake 2: Failing to specify "Split"
๐ Consequence: If not marked as "Split", customs may classify as whole hide (4104.11.10 or similar), which has different duties and quotas.
โ Mistake 3: Ignoring Origin Marking
๐ Consequence: If the package doesn't clearly state "Made in China", customs may still apply Section 122, or worse, flag for anti-dumping investigations.
โ Mistake 4: Not providing Technical Data for Chrome Content
๐ Consequence: High risk of random sampling at US Customs. If Chrome VI is high, goods will be seized or destroyed.
โ Correct Practice:
"Wet Blue Split Cowhide, Chrome Tanned, Split Grade A, Origin China, CIF Value $XX, HS Code 4104.11.50.40"
๐ฏ VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
๐ฏ Remember the Mantra:
๐น "Split, Wet Blue, Chrome Tanned โ Declare Precisely!"
๐น "HS Code determines duty, 122 Clause adds 10%, China origin triggers it!"
๐น "One misclassification, thousands in penalties!"
๐ Pro Tip:
If your wet blue leather is sourced from Vietnam, Thailand, or India, it is NOT subject to the US Section 122 Tariff.
Action:
๐ Contact your freight forwarder + Provide Certificate of Origin (Vietnam/Thailand/India) + Apply for Pre-Ruling
๐ Save 10% on every shipment by optimizing supply chain origin!
๐ฃ Immediate Action:
๐ Verify HS Code with Customs Broker
๐ Ensure Invoice States "Wet Blue Split"
๐ Check Origin for Duty Savings
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every Penny Saved in Duty is Pure Profit!
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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.