Wet Salt for Shoe Making and Leather Tanning
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4106211000 | 12.4% | CN | US | Official Doc |
| 4104114060 | 15.0% | CN | US | Official Doc |
| 4106219000 | 12.4% | CN | US | Official Doc |
| 4104115030 | 13.3% | CN | US | Official Doc |
AI Analysis
𧱠Wet Salted Leather for Footwear & Tanning
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What is "Wet Salted Leather"?
Wet salted leather refers to raw hides or skins (typically sheep, goat, or cattle/horse) that have been preserved with salt while still in a moist state. This is a pre-tanning stage crucial for exporting raw materials used in footwear manufacturing or further tanning processes.
In international trade, classification depends heavily on: 1. Animal Origin: Sheep/Goat vs. Cattle/Horse. 2. Processing State: Raw, wet-salted, and not yet tanned. 3. Intended Use: Specifically for footwear vs. general leather goods.
β οΈ Key Distinction:
- If the leather is Sheep/Goat β It falls under 4106.21.
- If the leather is Cattle/Horse β It may fall under 4104.11 (depending on specific sub-descriptions like "for footwear").
- Do not confuse with "Tanned Leather" (Chapter 41, heading 4104/4105/4106 already cover raw/hide stages; tanned is 4104/4105/4106/4107). Note: The provided data indicates specific sub-codes for "Wet Salted" under 4106 and 4104.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Animal Source |
|---|---|---|---|
4106.21.10.00 |
Wet salted leather for footwear, Sheep/Goat | Raw sheep/goat hides, wet-salted, pre-tanning | π Sheep/Goat |
4104.11.40.60 |
Wet salted leather for footwear, General Leather | Raw cattle/horse hides, wet-salted, general leather logic | π Cattle/Horse |
4106.21.90.00 |
Wet salted leather, "Other" (Catch-all) | Wet-salted leather not specifically listed elsewhere | π Sheep/Goat (General) |
4104.11.50.30 |
Wet salted leather for footwear, Cattle/Horse | Raw cattle/horse hides, wet-salted, footwear use | π Cattle/Horse |
π Key Insight:
- 4106.21 is specifically for Sheep or Goat skin.
- 4104.11 is specifically for Cattle or Horse hide.
- The last digits (e.g.,.10.00,.40.60) represent country-specific sub-classifications (often used in the US or other major markets for detailed tracking).
- Warning: Misclassifying sheep skin as cattle hide (or vice versa) can lead to customs delays, fines, or incorrect duty assessments.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Subject to ongoing trade policies)
π― 1. 4106.21.10.00 ββ Wet Salted Leather (Sheep/Goat) for Footwear
| Item | Content |
|---|---|
| Basic Tariff | 2.4% (Ad Valorem) |
| Section 301 / "122 Clause" Surcharge | +10.0% (Targeted US-China tariff) |
| Additional Surcharge | 0.0% |
| Total Effective Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Eligibility | β Not Eligible (High tariff rate usually excludes de minimis benefits for duty purposes) |
| Legal Basis Path | HTSUS:4106.21.10 β Section 301: 10% Surtax |
π Explanation:
- Basic Rate (2.4%): Low base duty for raw agricultural/leather products.
- Surtax (10%): Part of the "122 Clause" or Section 301 tariffs imposed on specific Chinese-origin goods.
- Total 12.4%: Significant cost addition. Must be factored into FOB/CIF pricing.
π― 2. 4104.11.40.60 ββ Wet Salted Leather (General) for Footwear
| Item | Content |
|---|---|
| Basic Tariff | 5.0% (Ad Valorem) |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Additional Surcharge | 0.0% |
| Total Effective Rate | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:4104.11.40 β Section 301: 10% Surtax |
π Note:
- This code often applies to Cattle/Horse leather not specifically categorized under other sub-headings.
- Higher base duty (5%) compared to sheep/goat (2.4%), leading to a higher total cost (15%).
π― 3. 4106.21.90.00 ββ Wet Salted Leather (Other/General)
| Item | Content |
|---|---|
| Basic Tariff | 2.4% (Ad Valorem) |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Additional Surcharge | 0.0% |
| Total Effective Rate | 12.4% |
| Tax Calculation | CIF Value Γ 12.4% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:4106.21.90 β Section 301: 10% Surtax |
π Explanation:
- This is a catch-all code for sheep/goat leather not specified in other sub-positions.
- Same tariff structure as4106.21.10.00.
π― 4. 4104.11.50.30 ββ Wet Salted Leather (Cattle/Horse) for Footwear
| Item | Content |
|---|---|
| Basic Tariff | 3.3% (Ad Valorem) |
| Section 301 / "122 Clause" Surcharge | +10.0% |
| Additional Surcharge | 0.0% |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:4104.11.50 β Section 301: 10% Surtax |
π Note:
- Specifically for Cattle/Horse leather used in footwear.
- Lower total rate (13.3%) than general cattle hide (15%), thanks to a lower base duty (3.3%).
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Wet Salted Leather," Animal Source (Sheep/Goat/Cattle), Intended Use (Footwear) |
| β Packing List | βοΈ | Detail weight, number of hides, packaging type |
| β Certificate of Origin | βοΈ | To prove origin (China) for tariff application |
| β Bill of Lading/Air Waybill | βοΈ | Standard shipping document |
| β Product Specification | βοΈ | Include: Moisture content, salt concentration, hide size, thickness |
| β Phytosanitary Certificate | βοΈ | Crucial! Wet-salted leather may require health certification to prevent disease spread |
| β Import Permit | βοΈ | Check if local regulations require specific permits for raw animal products |
β 2. Declaration Tips (Key Mantras)
π₯ "Animal Source is King, Salted State is Key, Footwear Use Clarifies!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Sheep/Goat Leather | 4106.21.xxxx |
Misdeclare as Cattle hide (4104) β 15% vs 12.4% tax difference |
| Cattle/Horse Leather | 4104.11.xxxx |
Misdeclare as Sheep hide β Risk of penalties |
| General Use | Use 4106.21.90.00 or 4104.11.40.60 |
Vague description "Leather" β Customs delay for classification review |
| Footwear Specific | Explicitly state "For Footwear Manufacturing" | Omit use β May miss specific sub-codes with lower rates (e.g., 13.3% vs 15%) |
β 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Animal Sources | Separate shipments or declare accurately per container. Mixed declarations cause delays. |
| High Moisture Content | Ensure it meets "Wet-Salted" definition. If too dry, it might be classified differently (e.g., as raw hide). |
| Re-export from Third Country | Tariff origin may change. Verify if "Origin Shift" rules apply. |
| Small Quantity Samples | Even for samples, high tariff rates (12-15%) apply. Consider if de minimis is truly excluded (usually yes for leather). |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification/Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4106.21.10.00 / 4104.11.50.30 |
12.4% - 15.0% | Phytosanitary, CBP Entry | High due to Section 301 |
| π¨π³ China | 4106.21 / 4104.11 |
2.4% - 5.0% | None for import (if domestic production) | No surtax |
| πͺπΊ EU | 4106.21 / 4104.11 |
5.0% - 8.0% | EORI, REACH (if applicable) | No Section 301 surtax |
| π¬π§ UK | 4106.21 / 4104.11 |
5.0% - 8.0% | UK EORI, IPN | Post-Brexit rules apply |
| π¦πΊ Australia | 4106.21 / 4104.11 |
5.0% | Biosecurity Permit | Strict biosecurity checks |
π Conclusion:
- USA is the most expensive market due to 10% surtax on top of base duties.
- EU/UK/Australia do not have Section 301 surcharges, making them more cost-effective for Chinese-sourced leather.
- Biosecurity is a universal challenge for raw leather products globally.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Confusing Wet-Salted with Vegetably Tanned
π Consequence: Wrong HS Code (e.g., 4104 vs 4106). Tariff difference!
β Error 2: Not declaring Animal Source clearly
π Consequence: Customs may assume worst-case scenario (higher duty) or hold goods for inspection.
β Error 3: Ignoring Phytosanitary Requirements
π Consequence: Shipment rejection or destruction at border due to disease risk.
β Error 4: Using generic "Leather" in Invoice
π Consequence: Delays for Customs Classification Review (can take weeks).
β Correct Practice:
"Wet Salted Sheep Leather Hides, 100% Raw, For Footwear Manufacturing, China Origin, Phytosanitary Certificate Attached"
π― VII. Conclusion: Professional Declaration, Save Time & Money!
π― Remember the Mantra:
πΉ "Sheep/Goat = 4106 (12.4%), Cattle/Horse = 4104 (13-15%)!"
πΉ "Phytosanitary Certificate is a MUST, not optional!"
πΉ "Clear Declaration = Faster Clearance = Lower Storage Costs!"
π Pro Tip:
If you are exporting to the USA, calculate the 12.4%-15.0% tariff into your pricing model.
For EU/UK, highlight the lower tariff as a competitive advantage.
Consider Advance Rulings if you have mixed product lines to ensure correct classification before shipment.
π£ Immediate Action:
π Contact your freight forwarder + Provide Product Photos + Verify Phytosanitary Requirements
π Ensure your leather passes customs smoothly, enters the market efficiently, and maximizes profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point in duty affects your bottom line!
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.