high grade leather
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401104000 | 17.5% | CN | US | Official Doc |
| 9401991010 | 17.5% | CN | US | Official Doc |
| 4202110030 | 43.0% | CN | US | Official Doc |
| 4202213000 | 40.3% | CN | US | Official Doc |
| 6403999065 | 20.0% | CN | US | Official Doc |
| 6403999055 | 20.0% | CN | US | Official Doc |
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107918000 | 12.4% | CN | US | Official Doc |
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AI Analysis
π High-Grade Leather & Leather Goods (Comprehensive Customs Classification Guide)
π HS Code Reference & Clearance Strategy | 2026 Latest Tariff Schedule | Professional Logistics Strategy
π I. Product Definition: What is "High-Grade Leather"?
In international trade, "High-Grade Leather" is not a single HS Code but a category encompassing raw processed leather materials and finished leather goods. The classification depends entirely on whether the item is:
1. Raw Material: Tanned leather skins/hides (Heading 41).
2. Finished Product: Bags, footwear, seats, or cases made from leather (Headings 42, 64, 94).
β οΈ Critical Distinction:
- Raw Leather (41xx): Unfinished, tanned hides intended for further manufacturing.
- Finished Goods (42xx/64xx/94xx): Final consumer products.
- Misclassification Risk: Declaring finished bags as "raw leather" or vice versa leads to immediate rejection, fines, or cargo detention.
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided dataset, here are the specific HS Codes, descriptions, and tax implications for various leather-related items.
| HS Code | Product Description | Category | Key Characteristics |
|---|---|---|---|
| 4107.11.10.20 | Upper leather; lining leather (Bovine, full grain, unsplit, β€28 sq ft) | Raw Material | Tanned bovine leather; High Tax Item |
| 4107.91.80.00 | Other full grains, unsplit; Fancy (Bovine/Equine, no hair) | Raw Material | Tanned leather; Lower Tax Item |
| 4202.11.00.30 | Attache cases, briefcases, school satchels (Outer surface: Leather) | Finished Good | Business/School bags; No Surcharge |
| 4202.21.30.00 | Handbags, with shoulder strap (Outer surface: Reptile Leather) | Finished Good | Luxury handbags; No Surcharge |
| 6403.99.90.65 | Womenβs footwear, leather uppers, Valued >$2.50/pair (Other) | Footwear | General women's leather shoes; No Surcharge |
| 6403.99.90.55 | Womenβs footwear, leather uppers, Pigskin uppers | Footwear | Specific pigskin material; No Surcharge |
| 9401.10.40.00 | Aircraft seats, Leather upholstered | Vehicle Part | Specialized automotive/aerospace parts; Taxable |
| 9401.99.10.10 | Parts of motor vehicle seats, Leather cut to shape | Vehicle Part | Component parts only; Taxable |
π° III. 2026 Tariff Rate Detailed Breakdown
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current trade policies (Section 301 / IEEPA)
π― 1. High-Tax Raw Materials & Automotive Parts
A. Bovine Upper Leather (4107.11.10.20)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +25.0% |
| Total Tax Rate | 25.0% |
| Legal Basis | USITC Footnote for Heading 4107 (Section 301 Action) |
| Clearance Note | This is "Upper Leather," primarily used for making shoes/bags. The 25% surcharge is significant for raw material importers. |
B. Aircraft Leather Seats (9401.10.40.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Legal Basis | Specific surcharge for aerospace/automotive components |
| Clearance Note | Applies to complete seats for aircraft. Ensure documentation proves "aircraft use" to avoid misclassification as general furniture (which may have different duties). |
C. Motor Vehicle Seat Parts (9401.99.10.10)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Legal Basis | Specific surcharge for auto parts |
| Clearance Note | Must be clearly identified as "Parts" (cut to shape, not complete seats). If declared as complete seats, it may fall under 9401.10.40.00 or other subheadings. |
π― 2. Zero-Tariff/No-Surcharge Goods (Free Trade Advantage)
A. Finished Leather Bags (4202.11.00.30 & 4202.21.30.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from current Section 301 surcharges for these specific subheadings |
| Clearance Note | Crucial for Exporters: Attache cases and reptile leather handbags enjoy 0% additional duty. This is a significant cost advantage over raw leather or auto parts. |
B. Womenβs Leather Footwear (6403.99.90.65 & 6403.99.90.55)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from current Section 301 surcharges for these specific subheadings |
| Clearance Note | Applies to footwear valued over $2.50/pair. Ensure the invoice explicitly states "Valued over $2.50/pair" and specifies "Pigskin" if using code 90.55. |
C. Fancy Tanned Leather (4107.91.80.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from surcharges for "Other" fancy leathers |
| Clearance Note | Unlike "Upper Leather" (25%), "Fancy" leathers (e.g., embossed, decorative) are duty-free from surcharges. This incentivizes importing processed decorative leather over functional upper leather. |
π οΈ IV. Clearance Operational Advice (Risk Mitigation)
β 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Why It Matters |
|---|---|---|
| Commercial Invoice | Must explicitly state: "Leather Type," "Animal Source" (Bovine/Equine/Pig), and "Finish" (Full Grain/Fancy) | Determines if itβs 4107.11 (25%) or 4107.91 (0%). |
| Product Photos | High-res images of grain, cut, and finished state | Proves whether itβs "Upper Leather" (shoe-making) or "Fancy Leather" (bag-making). |
| Material Composition | 100% Leather vs. Composite | If mixed with textiles/plastics, HS Code may shift to 6309 or 6404, changing tax rates. |
| Usage Declaration | "For Aircraft," "For Motor Vehicles," "General Consumer" | Misdeclaring "Auto Parts" as "General Furniture" can lead to fraud penalties. |
| Value Declaration | Per pair for footwear (> $2.50) | Under-declaring value to avoid the "$2.50" threshold can trigger customs audits. |
β 2. Classification Pitfalls (Avoid These!)
| Mistake | Consequence | Correct Action |
|---|---|---|
| Declaring "Upper Leather" as "Fancy Leather" | Underpayment of 25% tax | Ensure commercial invoice specifies "Upper Leather" or "Lining Leather" if used for shoes. |
| Declaring "Seat Parts" as "Furniture Parts" | Wrong HS Code, potential penalty | Use 9401.99.10.10 for motor vehicle seat parts, not general furniture parts. |
| Mixing Reptile & Cow Leather Handbags | Complex classification | Reptile handbags (4202.21.30) are 0%; Cow leather handbags may have different subheadings. Declare separately. |
| Ignoring the "Pigskin" Distinction | Wrong subheading | 6403.99.90.55 is for pigskin. 6403.99.90.65 is for other leather. Mismatch leads to delays. |
β 3. Strategic Clearance Tips
π₯ Key Strategy:
- For Manufacturers: Import "Fancy Leather" (4107.91.80.00) instead of "Upper Leather" (4107.11.10.20) if possible, to save 25% tax.
- For Exporters: Highlight "Attache Cases" (4202.11.00.30) and "Reptile Handbags" (4202.21.30.00) as 0% tariff items to maintain price competitiveness in the US market.
- For Automotive Suppliers: Clearly document "Cut to Shape" for seat parts to justify9401.99.10.10(7.5%) rather than complete seats, if applicable, or vice versa based on volume/value optimization.
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Tax (China Origin) | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 4107.11.10.20 |
25.0% | Detailed material description |
| πΊπΈ USA | 4202.11.00.30 |
0.0% | "Outer surface of leather" proof |
| πΊπΈ USA | 6403.99.90.55 |
0.0% | "Pigskin" specification |
| πͺπΊ EU | 4107.11.10 |
4.0% (Approx) | CE Marking (if footwear) |
| π¨π³ China | 4107.11.10 |
8.0% (Approx) | Import License (if applicable) |
π Note: EU and China tariffs are estimates based on general MFN rates and may vary. The US data provided above is precise based on current Section 301 and IEEPA adjustments.
π VI. Conclusion: Optimize Your Ledger
π― Remember:
πΉ "Upper Leather" = 25% Tax (High Cost)
πΉ "Fancy Leather" = 0% Tax (Low Cost)
πΉ "Finished Bags/Shoes" = 0% Tax (Competitive Advantage)
πΉ "Auto/Aircraft Parts" = 7.5% Tax (Moderate Cost)
β
Final Advice:
- Audit your BOM (Bill of Materials): Are you importing "Upper Leather" when you could be sourcing "Fancy Leather"?
- Verify Footwear Material: Is it pigskin or general leather? One digit changes nothing in tax, but accuracy prevents delays.
- Document Everything: For 9401 codes, ensure the end-use (Aircraft/Motor Vehicle) is explicitly stated in the contract and invoice.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Save 25% on Leather Imports by Optimizing HS Codes!
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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.