raw leather hs 4101905000
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101503000 | 19.9% | CN | US | Official Doc |
| 4101202000 | 17.5% | CN | US | Official Doc |
| 4102101000 | 17.5% | CN | US | Official Doc |
| 4102291090 | 17.5% | CN | US | Official Doc |
| 4205001000 | 35.0% | CN | US | Official Doc |
AI Analysis
π Raw Leather (Hs Code: 4101.90.50.00)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Raw Leather"?
Raw leather, specifically under HS Code 4101.90.50.00, refers to raw hides and skins of bovine animals (including buffalo), other than whole skins with the hair on, and other than split raw hides and skins.
In international trade, raw leather is the foundational material for the entire leather goods industry. It is categorized strictly by: 1. Animal Species: Bovine (Cattle/Buffalo), Equine (Horse/Mule), etc. 2. Processing State: Raw (Un-tanned), Preserved (Salted/Fresh). 3. Form: Whole skin (with hair/on-hide) or Split (separated layers).
β οΈ Key Distinction for 4101.90.50.00:
- Specific Material: Bovine animals (Cattle/Buffalo).
- Specific Form: Not whole skins with hair on (which fall under 4101.21-4101.29 or 4101.50).
- Specific Form: Not split raw hides/skins (which often fall under 4101.50 or 4101.90.90 depending on specific sub-codes and regional interpretations, but 4101.90.50.00 is typically the "Other" category for non-split, non-hairy bovine hides).
- Processing: Must be Raw/Un-tanned. If tanned, it moves to Chapter 41 (Other Tanned Leather, e.g., 4104-4107).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data <DATA>, here is why other codes might appear, but why 4101.90.50.00 is distinct or how it compares to the listed matches:
| HS Code | Product Description | Applicability Scenario | Match Status for 4101.90.50.00 |
|---|---|---|---|
| 4101.50.30.00 | Bovine/Equine raw hides, un-tanned, whole skins | Matches raw leather, specifically Bovine/Equine. If your hide is Bovine but with hair on, this is the correct code. | β οΈ Partial Match: If "with hair on", use 4101.50.30.00. If no hair/on, use 4101.90.50.00. |
| 4101.20.20.00 | Un-tanned raw hides/skins, un-split/full skin | Completely matches raw leather attributes. Often used for Calf skins or specific un-split bovine hides. | β οΈ Alternative: Check if your hide is "Calf" or "Full Skin without Hair". If yes, this may be more accurate than 4101.90.50.00. |
| 4102.10.10.00 | Sheep/Lamb skins, un-tanned | MISMATCH: This is for Sheep/Lamb, not Bovine. | β Wrong Category: Do not use for Cattle/Buffalo. |
| 4102.29.10.90 | Other raw skins (e.g., Goat, Pig), un-tanned | MISMATCH: This is a "Other" category for non-bovine, non-sheep. | β Wrong Category: Not for Bovine. |
| 4205.00.10.00 | Leather articles, not footwear/apparel | MISMATCH: This is for Processed/Finished Leather Goods (e.g., belts, bags), not Raw Hides. | β Wrong Stage: Do not use for Raw Leather. |
π Focus on 4101.90.50.00:
- This code is typically the "Catch-all" for Bovine Hides that are NOT whole skins with hair on, and NOT splits.
- Common use: De-haired bovine hides, Sided hides, or Specialty Bovine Raw Leather.
- Critical: Ensure the hide is Bovine. If Equine (Horse), use 4101.21/22/29 or 4101.50/90 depending on hair status.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4101.50.30.00 ββ Bovine/Equine Raw Hides (Whole Skins, Un-tanned)
| Item | Content |
|---|---|
| Base Rate | 2.4% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 / "122 Clause" Tariff) |
| IEEPA Surcharge | +10% (China-specific tariff, effective Nov 10, 2025) |
| Total Rate | 19.9% |
| Tax Calculation | CIF Value Γ 19.9% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4101.50.30.00 β FOOTNOTE:122 |
π Explanation:
- Base 2.4%: Standard MFN rate for raw bovine/equine hides.
- 7.5% + 10%: These are the punitive tariffs applied to Chinese-origin goods.
- Total 19.9%: High tariff burden. Must be factored into cost.
π― 2. 4101.20.20.00 ββ Un-tanned Raw Hides/Skins (Un-split/Full Skin)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:4101.20.20.00 |
π Note:
- Lower Total Rate (17.5%): If your raw leather qualifies as "Un-split Full Skin" (often for calves or specific bovine hides), this code is cheaper.
- Condition: Must be Un-split. If split, this code may be rejected.
π― 3. 4102.10.10.00 ββ Sheep/Lamb Skins, Un-tanned
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β Not Eligible |
π Warning:
- Wrong Animal: This is for Sheep/Lamb. Do not use for Cattle. Misclassification leads to penalties.
π― 4. 4102.29.10.90 ββ Other Raw Skins (Un-tanned)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge | +7.5% |
| IEEPA Surcharge | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
π Note:
- "Other" Category: For non-bovine, non-sheep (e.g., Goat, Pig, Reptile).
- Not for Bovine: Use only if the hide is not from cattle/buffalo.
π― 5. 4205.00.10.00 ββ Leather Articles (Processed)
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| USITC Surcharge | +25.0% |
| IEEPA Surcharge | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
π Warning:
- Finished Goods: This code is for processed leather articles (e.g., belts, wallet, straps), NOT Raw Hides.
- Highest Penalty: If you misclassify Raw Leather as "Leather Article", you risk a 35% tax and potential fraud allegations.
π οΈ IV. Customs Clearance Practical Advice (Battlefield Pitfall Avoidance Guide)
β 1. Document Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must specify: Animal Species (Bovine/Equine/Sheep), Processing State (Raw/Salted/Fresh), Form (Whole/Split/De-haired). |
| β Photos (Clear) | βοΈ | Show hair status, thickness, and any markings. Critical for proving "Raw" vs. "Tanned". |
| β Commercial Invoice | βοΈ | Must state: "Raw Bovine Hides, Un-tanned, Salted" (or similar). Avoid vague terms like "Leather Material". |
| β Packing List | βοΈ | Detail weight per hide, total number, and packaging type (salted, dried, etc.). |
| β Origin Certificate (CO) | βοΈ | Required for tariff determination. |
| β Treatment Certificate | βοΈ | If salted, provide details on preservation method. |
β 2. Declaration Tips (Key Mantra)
π₯ "Raw is Key, Species Matter, Hair Status Decides!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Bovine Hide, With Hair | 4101.50.30.00 |
Claim as 4101.90.50.00 β Audit Risk |
| Bovine Hide, No Hair (De-haired) | 4101.90.50.00 (or 4101.20.20.00 if un-split) |
Claim as 4205.00.10.00 β 35% Tax Penalty |
| Sheep Skin | 4102.10.10.00 |
Claim as Bovine code β Misclassification |
| Split Leather | Check 4101.50 or 4101.90.90 | Claim as "Whole Skin" β Seizure Risk |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Animal Types | Must separate declarations. Do not mix Bovine and Sheep in one HS Code line. |
| Partially Tanned | If any chemical tanning is applied, it is NOT Raw. Move to Chapter 41 (Tanned Leather, e.g., 4104). |
| Preservation Method | Specify "Salted" vs. "Fresh" vs. "Dried". Salted hides are most common. |
| Value Declaration | Raw leather values fluctuate. Provide accurate CIF to avoid under-valuation penalties. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Raw Bovine) | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4101.50.30.00 or 4101.20.20.00 |
17.5% - 19.9% | None (General) | Highest Tariff: 122 Clause + IEEPA. |
| π¨π³ China | 4101.50.30.00 |
2.4% | None | Low base tariff. |
| πͺπΊ EU | 4101.21 / 4101.50 |
0% - 2.4% | None | Often 0% for raw hides. |
| π¬π§ UK | 4101.21 / 4101.50 |
0% - 2.4% | None | Post-Brexit, similar to EU. |
π Conclusion:
- USA is the Most Expensive Market for Raw Leather due to 17.5%-19.9% total tariffs.
- China/EU offer significantly lower base tariffs.
- Strategy: If importing to the US, consider supply chain adjustments (e.g., sourcing from non-China origins if possible) or pre-clearance rulings to confirm exact HS Code.
π VI. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring De-haired Bovine Hides as 4101.50.30.00 (which requires hair on).
π Consequence: HS Code misclassification β Audit & Back Taxes.
β Error 2: Declaring Raw Hides as 4205.00.10.00 (Finished Leather Articles).
π Consequence: 35% Tax instead of ~19% β Massive Overpayment.
β Error 3: Using vague terms like "Leather" or "Skin" on the Invoice.
π Consequence: Customs cannot determine animal species β Delays & Requests for Info.
β Error 4: Ignoring the Hair Status.
π Consequence: Confusion between 4101.20 (With Hair) and 4101.90 (Without Hair).
β Correct Practice:
"Raw Bovine Hides, Salted, De-haired, Un-tanned, CIF Value $X, Country of Origin: China, HS Code: 4101.90.50.00"
π― VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!
π― Remember the Mantra:
πΉ "Raw vs. Tanned: Know the State!"
πΉ "Bovine vs. Sheep: Know the Species!"
πΉ "With Hair vs. No Hair: Know the Form!"
πΉ "USA Tariff: 17.5%-19.9%: Plan Ahead!"
π Pro Tip:
- If your raw leather is Bovine and De-haired, confirm if it qualifies for 4101.90.50.00 or if it fits 4101.20.20.00 (Un-split).
- Always get a Pre-Ruling from US Customs (CBP) if unsure, especially for high-value shipments.
- Avoid "De Minimis": Raw leather is never eligible for de minimis exemption under current US-China trade policies.
π£ Act Now:
π Contact a professional customs broker + Provide clear photos + Specify animal species & processing state.
π Ensure Raw Leather clears customs smoothly, taxes are accurate, and costs are minimized!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Penny Saved is a Penny Earned in Global Trade!
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.