Wet blue bovine leather lining leather for footwear
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107115000 | 12.8% | CN | US | Official Doc |
| 4107125000 | 12.8% | CN | US | Official Doc |
| 4104115030 | 13.3% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 4104115040 | 13.3% | CN | US | Official Doc |
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AI Analysis
π Wet Blue Bovine Leather for Footwear Lining
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Wet Blue Bovine Leather"?
Wet blue bovine leather is a semi-finished leather product. It refers to chrome-tanned leather that has been removed from the tanning liquor but not yet dried or finished. It is "wet" because it still contains moisture and is "blue" due to the chrome dye used in the tanning process.
In international trade, its classification depends heavily on: 1. Form/State: Is it whole hide, split leather, orθΎΉθ§ζ (scraps)? 2. Processing Level: Is it "wet blue" (chrome-tanned, not dried) or already processed? 3. End Use: While the user mentioned "footwear lining," the HS code is determined by the physical characteristics and processing stage, not just the final application.
β οΈ Key Distinction Point:
- If it is whole hide/split and chrome-tanned but not dried/finished β Classified under 4104 or 4107.
- If it is scrap/waste β Classified under 4115.
- The term "lining" implies a thin split, but unless specified as "finished leather for lining," it remains "wet blue" until dried and tanned again.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the correct HS codes for Wet Blue Bovine Leather:
| HS Code | Product Description | Application/Scenario | Key Classification Criteria |
|---|---|---|---|
4107.11.50.00 |
Wet Blue Bovine Leather, for automotive interior | Automotiveε ι₯°, high-quality splits | Chromium tanned, whole hide or split, not further processed |
4107.12.50.00 |
Wet Blue Bovine Leather, decorative use | Decorative leather goods | Chromium tanned, split leather, intended for decoration |
4104.11.50.30 |
Wet Blue Bovine Leather, general processing | General leather processing | Chromium tanned, fits general leather category |
4104.11.50.40 |
Wet Blue Bovine Leather, material/state compliant | Material/state compliant | Chromium tanned, meets specific material criteria |
4115.20.00.00 |
Wet Blue Bovine Leather, scraps/waste | Leather scraps, automotive interior | Scrap or waste material, not suitable for direct use |
π Important Reminder:
- "Wet Blue" is a specific state. It is not "finished leather" (which would be under 4107.2x).
- "Footwear Lining" is an end-use. If you import unfinished wet blue leather to make lining, it is still classified as Wet Blue Leather (4104/4107), not as "footwear parts."
- Do NOT misclassify as "Footwear Parts" (6406). Customs will reject this because the leather is not yet a manufactured part.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From 2025-11-10 onwards (including subsequent imports)
π― 1. 4107.11.50.00 & 4107.12.50.00 ββ Wet Blue Bovine Leather (General/Decorative)
| Item | Detail |
|---|---|
| Base Duty Rate | 2.8% (ad valorem) |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | +10% (Specific to certain leather goods from China) |
| Total Duty Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption Eligible? | β No (Section 122 duties are not exempt under de minimis) |
| Legal Basis Path | Section 122: 10% β Base Tariff: 2.8% β HS: 4107.11.50.00 / 4107.12.50.00 |
π Explanation:
- The 10% Section 122 duty is a critical cost factor for leather imports from China.
- Base tariff is low (2.8%), but the total effective rate is 12.8%.
- This applies to both automotive and decorative wet blue leathers if they are whole hides or splits.
π― 2. 4104.11.50.30 & 4104.11.50.40 ββ Wet Blue Bovine Leather (General Processing)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.3% (ad valorem) |
| Additional Duty (Section 301) | 0.0% |
| Section 122 Duty | +10% |
| Total Duty Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Exemption Eligible? | β No |
| Legal Basis Path | Section 122: 10% β Base Tariff: 3.3% β HS: 4104.11.50.30 / 4104.11.50.40 |
π Note:
- Slightly higher base rate (3.3%) compared to 4107 series.
- Still subject to the same 10% Section 122 duty.
- Use this if the leather does not fit the "automotive" or "decorative" specific descriptions in 4107.
π― 3. 4115.20.00.00 ββ Wet Blue Bovine Leather (Scrap/Waste)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Duty (Section 301) | +7.5% |
| Section 122 Duty | +10% |
| Total Duty Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption Eligible? | β No |
| Legal Basis Path | Section 122: 10% β Section 301: 7.5% β HS: 4115.20.00.00 |
π Warning:
- Highest effective rate (17.5%) among the options.
- Only for scraps/waste. Do NOT misclassify finished wet blue leather as scraps to save tax. Customs will reclassify and penalize.
- If you are importing defective or cut-off pieces specifically as waste, this code applies.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Chrome-tanned, Wet Blue State, Bovine, Thickness, Grade |
| β Material Safety Data Sheet (MSDS) | βοΈ | For chrome content (if requested) |
| β Commercial Invoice | βοΈ | Must clearly state "Wet Blue Bovine Leather," not "Footwear Parts" |
| β Packing List | βοΈ | Detailed weight and volume |
| β Certificate of Origin (CO) | βοΈ | If claiming any preferential treatment (though none applies here for China-US) |
| β Photos of Goods | βοΈ | Show wet state, blue color, and any markings |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Wet Blue is Semi-Processed, Not Parts!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Importing wet blue leather for making shoe linings | 4107.11.50.00 or 4104.11.50.30 | 6406.20 (Footwear parts) |
| Importing leather scraps from cutting | 4115.20.00.00 | 4107.11.50.00 (Will be penalized) |
| Importing finished, dyed, dried leather for lining | 4107.21 or 4107.22 | 4107.11 (State is wrong) |
| Importing synthetic leather | 3921 or 5906 | 4107 (Material is wrong) |
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| "Footwear Lining" Label on Invoice | Clarify that the item is leather, and the intended use is lining. The HS code remains 4107/4104. |
| Mixed Shipments (Wet Blue + Finished) | Declare separately. Mixing them can lead to rejection or reclassification of the entire shipment. |
| Chrome Content Issues | Ensure chrome content is within EU/US safety limits if final product is for consumer footwear. Provide test reports if requested. |
| Section 122 Exemptions | Check if your supplier has any valid exemption. Generally, wet blue leather from China is not exempt. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.11.50.00 |
12.8% (Total) | No specific | Section 122 10% applies |
| π¨π³ China | 4107.11.50.00 |
10.5% | N/A | Import duty for China is different from US |
| πͺπΊ EU | 4104.11.30 |
~5% | REACH Compliance | REACH regulation for chrome VI is critical |
| π¦πΊ Australia | 4107.11.00 |
5% | N/A | No Section 122 equivalent |
| π―π΅ Japan | 4107.11.000 |
5.5% | JIS Standards | Lower base tariff, no additional US-style duties |
π Conclusion:
- USA has the highest effective duty (12.8%~17.5%) due to Section 122.
- EU focuses on chemical compliance (REACH) rather than high tariffs.
- Always declare as "Wet Blue Leather" unless it is truly waste.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned the Hard Way)
β Mistake 1: Declaring Wet Blue Leather as "Footwear Parts" (6406)
π Consequence: Customs will reject, reclassify to 4107, and charge 12.8% duty + penalties.
β Mistake 2: Calling it "Finished Leather" to avoid Section 122
π Consequence: If it is still wet/blue, it is not finished. Penalties for misdeclaration.
β Mistake 3: Including "Lining" in the HS Code description
π Consequence: HS codes are product-based, not use-based. "Lining" is just a note, not a classification factor.
β Mistake 4: Misclassifying Waste as Usable Leather (or vice versa)
π Consequence:
- Waste at 17.5% if declared as leather (higher tax).
- Leather at 12.8% if declared as waste (lower tax, but fraud).
β Correct Declaration Example:
"Wet Blue Chrome-Tanned Bovine Leather Splits, Unfinished, For Manufacturing Footwear Lining, HS 4107.11.50.00"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mnemonic:
πΉ "Wet Blue is Semi-Processed, Not Parts!"
πΉ "Base 2.8% + Section 122 10% = 12.8% Total!"
πΉ "Scrap is 17.5%, Don't Cheat!"
π Pro Tip:
If you are importing large volumes, consider Advance Ruling (Ruling Letter) from CBP to confirm the exact HS code. This prevents delays and penalties.
Also, ensure your supplier provides Chrome VI test reports to avoid EPA/OSHA issues in the final product.
π£ Immediate Action:
π Contact your customs broker with spec sheets and photos.
π Declare as "Wet Blue Bovine Leather", not "Footwear Parts."
π Clear Customs Smoothly, Avoid Penalties, Maximize Profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty 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.