raw cowhide lining
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4113906000 | 36.6% | CN | US | Official Doc |
| 4113903000 | 38.3% | CN | US | Official Doc |
| 4107191040 | 35.0% | CN | US | Official Doc |
| 4107111040 | 35.0% | CN | US | Official Doc |
AI Analysis
๐ฅฉ Raw Cowhide Lining (็็ฎๅ ่กฌ)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ I. Product Definition & Classification: Do You Really Understand "Raw Cowhide Lining"?
Raw cowhide lining, a critical component in high-end footwear, handbags, and leather goods, refers to tanned or processed cowhide specifically designated for use as an interior lining. In international trade, its classification hinges on two key factors:
1. Processing Degree: Is it a composite leather base, a fancy leather, or a further-processed non-fancy leather?
2. End Use: Is it strictly for lining/trimming, or does it serve a broader interior function?
โ ๏ธ Key Distinction Point:
- If classified as a composite leather base or specific lining material, it may fall under 4115.10.00.00 or 4107.19.10.40 / 4107.11.10.40 (Tax: 35%).
- If classified as fancy leather or non-fancy further-processed leather, it falls under 4113.90.60.00 / 4113.90.30.00 (Tax: 36.6% / 38.3%).
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Detail Breakdown |
|---|---|---|---|---|
4115.10.00.00 |
Cowhide full-grain lining, Composite leather base | Base material for composite leather products | 35.0% | Base: 0.0%, Retaliatory: 25.0%, Section 122: 10% |
4113.90.60.00 |
Cowhide full-grain lining, Fancy leather | Decorative/Patterned leather goods | 36.6% | Base: 1.6%, Retaliatory: 25.0%, Section 122: 10% |
4113.90.30.00 |
Cowhide full-grain lining or interior parts, Non-fancy further-processed leather | Standard interior components | 38.3% | Base: 3.3%, Retaliatory: 25.0%, Section 122: 10% |
4107.19.10.40 |
Cowhide lining, Fits lining leather purpose | General lining use | 35.0% | Base: 0.0%, Retaliatory: 25.0%, Section 122: 10% |
4107.11.10.40 |
Cowhide full-grain lining, Fits trimming/lining leather purpose | Specific trimming/lining application | 35.0% | Base: 0.0%, Retaliatory: 25.0%, Section 122: 10% |
๐ Key Reminder:
- All codes share the same Retaliatory Tariff (25%) and Section 122 Tariff (10%), driven by US-China trade policies.
- The Base Tariff varies from 0% to 3.3%, directly affecting the total rate.
- Misclassification Risk: Declaring "fancy leather" when itโs actually a "composite base" can lead to overpayment or customs audits.
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: 2025 Nov 10 onwards (including subsequent imports)
๐ฏ 1. 4115.10.00.00 / 4107.19.10.40 / 4107.11.10.40 โโ Composite Base & Lining Purposes
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Retaliatory Tariff (Section 301) | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value ร 35% |
| De Minimis Eligibility | โ Not Eligible (High-value commodity) |
| Legal Basis Path | Section 122: 9903.01.24 โ Retaliatory: 9903.88.01 โ USITC: 4115.10.00.00 / 4107.xx.xx.40 |
๐ Explanation:
- The 35% total rate is composed of 0% base duty, 25% Section 301 retaliatory duty, and 10% Section 122 duty.
- This rate applies to linings classified as composite bases or strictly for lining/trimming purposes.
๐ฏ 2. 4113.90.60.00 โโ Fancy Leather
| Item | Content |
|---|---|
| Base Tariff | 1.6% |
| Retaliatory Tariff (Section 301) | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 36.6% |
| Tax Calculation | CIF Value ร 36.6% |
| De Minimis Eligibility | โ Not Eligible |
| Legal Basis Path | Section 122: 9903.01.24 โ Retaliatory: 9903.88.01 โ USITC: 4113.90.60.00 |
๐ Note:
- "Fancy leather" includes embossed, patterned, or decoratively processed hides.
- The 1.6% base tariff makes this category slightly more expensive than the 0% base categories.
๐ฏ 3. 4113.90.30.00 โโ Non-Fancy Further-Processed Leather
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Retaliatory Tariff (Section 301) | +25% |
| Section 122 Tariff | +10% |
| Total Tariff | 38.3% |
| Tax Calculation | CIF Value ร 38.3% |
| De Minimis Eligibility | โ Not Eligible |
| Legal Basis Path | Section 122: 9903.01.24 โ Retaliatory: 9903.88.01 โ USITC: 4113.90.30.00 |
๐ Note:
- This category captures further-processed leathers that are not "fancy" but not simple bases.
- Highest total tariff at 38.3% due to the 3.3% base rate.
๐ ๏ธ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
โ 1. Required Documentation Checklist (Missing Any = Delay)
| Document | Mandatory? | Description |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must detail tanning process, grain type (full-grain), and intended use (lining vs. interior part). |
| โ Material Composition Certificate | โ๏ธ | Confirm 100% cowhide origin; no synthetic blends if claiming natural leather rates. |
| โ Photos (With Labels) | โ๏ธ | Show texture, grain, and any markings indicating "lining" or "composite base." |
| โ Commercial Invoice | โ๏ธ | Must explicitly state "Cowhide Lining" or "Composite Leather Base," not just "Leather." |
| โ Packing List | โ๏ธ | Clearly separate lining materials from other leather goods to avoid misclassification. |
| โ Origin Certificate (CO) | โ๏ธ | Essential for confirming Chinese origin to apply accurate retaliatory tariffs. |
โ 2. Declaration Tips (Key Mantra)
๐ฅ "Specify Use, Grade the Grain, Avoid 'Fancy' Unless True, Save 1-3%!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Composite Base Material | 4115.10.00.00 (Base: 0%) |
Misdeclaring as "Fancy Leather" โ 36.6% |
| Decorative/Patterned Lining | 4113.90.60.00 (Base: 1.6%) |
Misdeclaring as "Base" โ 35.0% (Overpay) |
| Standard Interior Parts | 4113.90.30.00 (Base: 3.3%) |
Vague term "Leather Parts" โ Risk of 38.3% |
| Strict Lining Use | 4107.19.10.40 / 4107.11.10.40 (Base: 0%) |
Using general "Cowhide" term โ Ambiguity |
โ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Lining for Luxury Bags | Provide client order + design specs. Emphasize "Lining" in description to target 0% base rates. |
| Mixed Shipments (Lining + Exterior Leather) | Declare Separately! Mixing categories can trigger comprehensive audits. |
| "Fancy" vs. "Non-Fancy" Dispute | Provide physical samples to CBP for pre-ruling. "Fancy" requires distinct embossing/patterns. |
| Section 122 Tariff Exemptions | Check if any specific HS codes have temporary exclusions (rare for leather). |
๐ V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 4115.10.00.00 / 4107.xx.xx.40 |
35.0% | None specific | 35-38.3% due to Section 301 & 122 |
| ๐จ๐ณ China | 4115.10.00.00 |
~10-12% | CCC (if applicable) | Lower base tariffs, no US retaliatory duties |
| ๐ช๐บ EU | 4107.11.10 |
~6-12% | REACH | No Section 122/301 equivalent |
| ๐ฆ๐บ Australia | 4107.11.10 |
~5% | None | Competitive market |
| ๐ฏ๐ต Japan | 4107.11.10 |
~5-8% | JIS | Stable trade relations |
๐ Conclusion:
- USA has the highest tariff burden due to cumulative Section 301 (25%) and Section 122 (10%) duties.
- Strategy: Optimize classification to 0% base rate categories (4115.10.00.00or4107.xx.xx.40) where possible to minimize total liability to 35% instead of 38.3%.
๐ VI. Common Errors & Pitfall Avoidance Guide (Blood & Tears Lessons)
โ Error 1: Declaring "Composite Leather Base" as "Fancy Leather"
๐ Consequence: Overpaying 1.6% base + potential audit for misdeclaration.
โ Error 2: Using generic term "Leather Lining" without specifying "Full-Grain" or "Purpose"
๐ Consequence: Customs may assign default higher rate (4113.90.30.00 at 38.3%).
โ Error 3: Combining lining with exterior leather in one HS Code
๐ Consequence: Separate declaration required; mixed shipment leads to delays and penalties.
โ Correct Practice:
"Full-Grain Cowhide Lining, for Footwear Interior, Composite Base Type, Not Fancy Processed, Model L-101, Origin China"
๐ฏ VII. Conclusion: Precise Classification, Time-Saving, Cost-Efficient!
๐ฏ Remember the Mantra:
๐น "Composite Base & Lining: 35% | Fancy: 36.6% | Further-Processed: 38.3%!"
๐น "HS Code is Destiny, 1.6% Base Difference Matters, Misclassification Costs Thousands!"
๐ Pro Tip:
If your raw cowhide lining is sourced from Vietnam, Mexico, or Thailand, you may qualify for Section 301 Exemptions or lower tariffs.
Recommend Applying for a Pre-Ruling (CBP Binding Ruling) to lock in the correct HS Code and tariff rate before shipment.
๐ฃ Immediate Action:
๐ Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-Ruling
๐ Let your raw cowhide lining clear customs smoothly, efficiently export, and maximize profits!
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every cent of your cost deserves precise calculation!
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.