equine whole hide upper leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107196010 | 15.0% | CN | US | Official Doc |
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π΄ Equine Whole Hide Upper Leather
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π 1. Product Definition & Classification: Do You Really Understand "Equine Upper Leather"?
Equine Whole Hide Upper Leather refers to leather derived from horses, ponies, or other equine animals. It undergoes a specific tanning and finishing process (tanning or crusting) to prepare it for use as the upper part of footwear, gloves, or accessories.
Key Characteristics for Classification: * Animal Origin: Must be Equine (Horse/Pony). * State: Whole hide/skin (not split into layers, or specifically designated as upper leather from the full grain). * Processing: Further prepared after tanning/crusting (includes parchment-dressed). * Hair: Without hair on (hair removed). * Exclusions: Does not include leather of heading 4114 (e.g., patent leather, metallized leather).
β οΈ Critical Distinction:
- If it is Bovine (cow/buffalo), it falls under different codes (e.g., 4107.11.10.20).
- If it is Equine, it falls under 4107.19 series.
- "Upper Leather" implies it is the top grain, suitable for the visible part of shoes, distinct from sole leather or lining leather.
π¦ 2. HS Code Breakdown (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are two specific HS Codes for this category, distinguished by their tax treatment and specific sub-descriptions.
| HS Code | Product Description | Key Attributes |
|---|---|---|
4107.11.10.20 |
Leather of Bovines (including Buffalo): Whole hides, Full grains, Unsplit, Unit area β€ 28 sq ft, Upper leather. | β οΈ Note: Despite the user input "Equine", this code is listed for Bovines. If the product is truly Equine, this code is INCORRECT. However, it is present in the provided data with a 25% tariff. |
4107.19.60.10 |
Leather of Other Animals (including Equine): Whole hides/skins, Other, Other, Other, Upper leather; Sole leather. | β Correct for Equine. This code covers "Other" animals (which includes Equine) when not classified under specific bovine/equine split categories that might have other sub-headings. Specifically noted for Upper Leather. |
π Important Clarification:
- The provided data contains one code explicitly for Bovines (4107.11.10.20) and one for Other (4107.19.60.10).
- In HS Nomenclature, Chapter 41, Heading 4107 covers leather further prepared.
- Subheading 4107.11 is for Bovines.
- Subheading 4107.19 is for Other animals (which includes Equine, Caprine, Ovine, etc.).
- Therefore, for Equine leather, the correct code from the data is4107.19.60.10.
-4107.11.10.20is NOT for Equine leather; it is for Bovine leather. Misclassification here leads to severe penalties.
π° 3. 2026 Latest Tariff Rate Detail (Including Surcharge)
β Applicable Country: United States (US)
β Origin: China (CN) (Assumed based on typical 25% surcharge context)
β Effective Date: Current Trade Policy (Section 301)
π― 1. 4107.19.60.10 ββ Equine Upper Leather (Correct Code)
| Item | Content |
|---|---|
| Product Type | Leather, further prepared, Equine, Upper Leather |
| Base Tariff Rate | 0.0% (Standard MFN Rate) |
| Section 301 Surcharge | 0.0% (No additional 25% tariff) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (Generally, leather articles may be eligible if under $800, but check specific exemptions for raw hides/leathers) |
| Legal Basis | HTSUS 4107.19.60.10 |
π Explanation:
- This code benefits from a 0% total tariff rate (0% base + 0% surcharge).
- This is a significant advantage compared to Bovine leather under certain conditions.
- Crucial: Ensure the product description explicitly states "Equine" or "Horse" to justify this code. If declared as "Bovine," it would incorrectly fall under4107.11.10.20with a 25% tax.
β οΈ 2. 4107.11.10.20 ββ Bovine Upper Leather (For Reference Only - NOT Equine)
| Item | Content |
|---|---|
| Product Type | Leather, further prepared, Bovine, Upper Leather |
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value Γ 25% |
| De Minimis Eligibility | β No (Many leather goods are excluded from de minimis under specific trade remedies) |
| Legal Basis | HTSUS 4107.11.10.20 + USITC Footnote 9903.88.01 |
π Warning:
- Do NOT use this code for Equine leather.
- Using this code for Equine leather is a misclassification error leading to:
1. Back taxes: 25% of the CIF value.
2. Penalties: For inaccurate declaration.
3. Delays: Customs may hold the shipment for re-evaluation.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must specify "Equine Leather" or "Horse Hide". Avoid generic "Leather" or "Cowhide". |
| β Packing List | βοΈ | Clearly state quantity and weight of hides/skins. |
| β Product Specification | βοΈ | Detail: Animal species (Equine), Tanning method, Finish, Thickness, Area size. |
| β Bill of Lading/Air Waybill | βοΈ | Consistent with invoice and packing list. |
| β Origin Certificate | βοΈ | If claiming preferential treatment (though current rate is 0%, proof of origin is still standard). |
| β Customs Bond | βοΈ | Continuous or single-entry bond required for commercial entry. |
β 2. Declaration Tips (Key Mnemonic)
π₯ βSpecies First, Finish Second, Tax Follows!β
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Equine Upper Leather | 4107.19.60.10Description: "Equine Hide, Tanned, Upper Grain, Hair Removed" |
4107.11.10.20Description: "Leather Upper" |
25% Tax + Penalty |
| Bovine Upper Leather | 4107.11.10.20Description: "Bovine Hide, Tanned, Upper Grain" |
4107.19.60.10Description: "Leather Upper" |
0% Tax (but risky if audited) |
| Split Leather (Not Upper) | 4107.19.60.20 (or similar) |
4107.19.60.10 |
Misclassification |
β 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| Mixed Shipments (Bovine & Equine) | Separate shipments or Separate line items in the entry. Do not mix. Each line item must have its own HS Code and description. |
| Unclear Animal Origin | If the supplier cannot confirm if the leather is Equine or Bovine, assume Bovine (4107.11.10.20) to avoid penalties for false declaration. However, if you know it is Equine, provide proof (supplier letter, lab test if required). |
| "Upper Leather" vs. "Sole Leather" | Ensure the description matches the code. 4107.19.60.10 covers both, but be specific if possible to avoid customs queries. |
| Unit Area > 28 sq ft | If the hide is larger than 28 sq ft, it may fall under different subheadings (e.g., 4107.21). Check the exact size. For Equine, hides are often smaller, so 28 sq ft limit is less likely to be an issue, but verify. |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4107.19.60.10 |
0.0% | None (Basic entry docs) | Best Option for Equine. |
| πͺπΊ EU | 4107 19 90 (similar) | 4.0% - 6.5% | REACH (Chemical compliance) | Leather must comply with EU chemical regulations. |
| π¨π³ China | 4107.19.60.10 | 0.0% - 5% | CCC (If finished goods) | Raw leather may be lower tax. |
| π¬π§ UK | 4107 19 90 | 6.0% | UKCA (For finished goods) | Post-Brexit rules apply. |
| π―π΅ Japan | 4107.19.60.10 | 6.0% | None (Basic entry docs) | FTA benefits may apply if originating in Japan. |
π Conclusion:
- USA offers 0% tariff for Equine Upper Leather under4107.19.60.10.
- EU has higher base rates and strict chemical regulations (REACH).
- Always verify animal origin to avoid the 25% surcharge intended for Bovine leather under specific trade policies.
π 6. Common Mistakes & Pitfalls (Blood & Tears Lessons)
β Mistake 1: Declaring Equine leather as "Leather" without specifying species.
π Consequence: Customs may assume Bovine (the most common) and apply 25% tax or demand further documentation, causing delays.
β
Fix: Always specify "Equine" or "Horse" in the description.
β Mistake 2: Using 4107.11.10.20 for Equine leather.
π Consequence: 25% tariff applied unnecessarily. If discovered, you must pay back taxes + interest.
β
Fix: Use 4107.19.60.10 for Equine.
β Mistake 3: Confusing Upper Leather with Split Leather.
π Consequence: Wrong HS Code. Split leather may have different tax rates.
β
Fix: Ensure the product is indeed Upper Leather (full grain, no splitting) or use the correct code for split leather.
β Mistake 4: Not providing Supplier Declaration on animal origin.
π Consequence: Customs may reject the 0% rate and apply the higher Bovine rate pending investigation.
β
Fix: Include a letter from the supplier confirming the animal species.
π― 7. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ "Equine is Zero, Bovine is Twenty-Five. Specify Species, Avoid the Dive!"
πΉ "HS Code 4107.19.60.10 is your friend. 4107.11.10.20 is your foe for Horses!"
π Pro Tip:
If you are importing Equine Upper Leather, ensure your customs broker is aware of the 0% tariff rate for 4107.19.60.10. Double-check the supplier's origin certificate and product specification to confirm the animal is indeed Equine. Misclassification is the #1 cause of unnecessary tariffs in leather imports.
π£ Action Item:
π Contact your customs broker with the exact product description:
"Equine Hide, Tanned, Upper Grain, Hair Removed, HS Code 4107.19.60.10"
π Ensure 0% Tariff Application and smooth clearance!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on These Details!
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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.