raw leather hs code 4106219000
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101203000 | 19.9% | CN | US | Official Doc |
| 4101205000 | 20.8% | CN | US | Official Doc |
| 4102291090 | 17.5% | CN | US | Official Doc |
| 4102101000 | 17.5% | CN | US | Official Doc |
| 4101202000 | 17.5% | CN | US | Official Doc |
Product Images
AI Analysis
π Raw Leather (HS Code: 4106.21.90.00)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition: Understanding "Raw Leather"
Raw leather refers to animal skins or hides that have undergone minimal processing, primarily cleaning and preservation, but have not been subjected to tanning, currying, or other preservation processes beyond those necessary to prevent decomposition before further processing.
Key Characteristics: * Un-tanned: The collagen structure is not stabilized against rot. * Preserved: Usually salted, dried, or pickled to prevent decay during transport. * Raw Material: It is an intermediate good, not a final consumer product like shoes or bags.
β οΈ Critical Distinction:
- Raw Leather (HS 4101-4103): Requires tanning before use in most finished goods.
- Tanned/Leather (HS 4104-4107): Already processed for durability and use.
- Misclassification Risk: Declaring tanned leather as raw leather (or vice versa) can lead to significant duty discrepancies and penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Concordance)
| HS Code | Product Description | Application Scenario | Processing Status |
|---|---|---|---|
4106.21.90.00 |
Raw hides and skins, of bovine (including buffalo), other than parchment-dressed | Salted, wet-salted, or dried hides (not full-grain or top-grain finished) | β Un-tanned |
π Key Reminder:
- HS 4106.21.90.00 specifically covers Bovine (Cow/Buffalo) raw hides that are not parchment-dressed.
- If the leather is parchment-dressed (highly durable, often white), it may fall under4106.22.00.
- If the animal is not bovine (e.g., sheep, goat, pig), different HS codes apply (see Data below for alternatives).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: USA (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 4106.21.90.00 ββ Raw Bovine Hides (Un-tanned)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Surtax | +7.5% (Section 301 / "122 Clause" Tariff) |
| IEEPA Surtax | +10% (Targeting China/HK products, from Nov 10, 2025) |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.24 β USITC:4106.21.90.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surtax 7.5%": Refers to additional tariffs under US Trade Law Section 301 (often referred to as the "122 Clause" in certain trade contexts).
- "IEEPA 10%": Additional tariff under the International Emergency Economic Powers Act targeting Chinese goods.
- Total 17.5%: This is a moderate-to-high tariff for raw materials. Must be factored into cost calculations early.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Specifies animal type (Bovine), preservation method (Salted/Dried), weight, and dimensions. |
| β Photos (Clear) | βοΈ | Show texture, color, and any markings/brands. Must clearly show it is un-tanned. |
| β Commercial Invoice | βοΈ | Must state "Raw Leather" or "Un-tanned Hides," not "Finished Leather" or "Leather Goods." |
| β Packing List | βοΈ | Detail weight per bale/bundle, total number of hides. |
| β Certification of Origin | βοΈ | If not Chinese origin, may qualify for lower rates; if Chinese, confirm tariff applicability. |
| β Treatment Certificate | βοΈ | Proof of salting/pickling process to prevent quarantine issues (BSE/FTD regulations). |
β 2. Declaration Tips (Key Mantras)
π₯ "Specify Animal, Specify State, Avoid Ambiguity!"
| Situation | Correct Declaration Method | Incorrect Practice |
|---|---|---|
| Bovine Raw Hides | 4106.21.90.00 β "Raw Bovine Hides, Salted" |
Declaring as "Leather" β Higher duty |
| Sheep/Goat Skins | 4104.41.00 or similar |
Misclassifying as Bovine β Penalty |
| Tanned Leather | 4104.41.00 (Example) |
Declaring as Raw β Penalty for Misdeclaration |
| Leather Goods (Shoes) | Chapter 64 | Declaring as Raw Leather β Severe Penalty |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Animal Types | Must separate declarations by animal type. Mixed bales may cause delays. |
| Parchment-Dressed Leather | Use 4106.22.00 instead of 4106.21.90.00. Different duty structure. |
| Wet-Salted vs. Dried | Both generally fall under 4106.21.90.00 if un-tanned and bovine, but specify in documentation. |
| Quarantine Requirements | Ensure compliance with USDA/APHIS regulations to prevent seizure. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4106.21.90.00 |
17.5% (CN Origin) | USDA Inspection | High surtax due to trade policies |
| π¨π³ China | 4106.21.90.00 |
0-2.4% | None | Low base duty, but export restrictions may apply |
| πͺπΊ EU | 4106.21.00 |
0-3.2% | REACH Compliance | Generally lower tariffs for raw materials |
| π¦πΊ Australia | 4106.21.00 |
0-5% | Biosecurity Approval | Strict animal product import rules |
| π―π΅ Japan | 4106.21.00 |
0-3.2% | None | Stable tariff environment |
π Conclusion:
- USA imposes the highest effective tariff on Chinese raw bovine hides due to surtaxes (17.5%).
- EU and Japan offer more favorable conditions for raw material imports, with lower base duties.
- Cost Advantage: Consider sourcing or routing through non-China origins if tariff avoidance is critical, though this may impact supply chain complexity.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Raw Leather" for Tanned Leather
π Consequence: Misdeclaration penalty + potential seizure. Tanned leather has different HS codes and duties.
β Error 2: Not Specifying Animal Type
π Consequence: Customs may classify under "Other" HS codes with higher duties or require re-inspection.
β Error 3: Ignoring Quarantine Regulations
π Consequence: Goods held at port for testing, leading to storage fees and delays.
β Error 4: Using Vague Terms like "Hide" Without Details
π Consequence: Delayed clearance due to lack of product specifics.
β Correct Practice:
"Raw Bovine Hides, Salted, Un-tanned, Weight: 15kg each, No. of Hides: 500, Country of Origin: China"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Raw vs. Tanned is Key, Animal Type Matters, Surtax Adds 17.5%!"
πΉ "HS Code Determines Duty, Misclassification Costs More!"
π Tips:
- If your raw leather is not bovine (e.g., sheep, goat), check other HS codes in the provided data for potential rate differences.
- For USA imports, the 17.5% total tariff is significant. Ensure your pricing model accounts for this.
- Pre-classification Ruling: Consider applying for a binding ruling from US Customs (CBSA equivalent) if the product type is ambiguous.
π£ Immediate Action:
π Consult a licensed customs broker + Provide detailed product specs + Verify animal type
π Ensure smooth clearance, avoid penalties, and optimize costs!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar in duty is worth calculating precisely!
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.