raw leather scrap other
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101207000 | 20.8% | CN | US | Official Doc |
| 4101507000 | 20.8% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4104495000 | 13.3% | CN | US | Official Doc |
| 4104415000 | 13.3% | CN | US | Official Doc |
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AI Analysis
π Raw Leather Scrap & Other Leather Waste β HS Code & Tariff Guide (2026 Update)
π HS Code Classification & Customs Clearance Strategy | 2026 Tariff Breakdown | Expert-Level Compliance Tips
π One-Stop Reference for Importers, Exporters & Logistics Professionals
π¦ 1. Product Definition & Classification: What Is "Raw Leather Scrap"?
Raw leather scrap refers to offcuts, trimmings, and waste materials generated during the leather manufacturing process β not suitable for use in finished leather goods such as shoes, bags, or furniture.
This includes: - Leather dust, powder, and flour (fine particles from sanding or grinding) - Parings (thin shavings from edge trimming) - Trimming scraps (irregular pieces too small or damaged for reuse) - Non-reusable leather fragments from cutting, stamping, or finishing
β οΈ Critical Distinction: - If the material is not fit for manufacturing leather articles β must be classified under 4115.20.00.00 - If it's composition leather in sheets/rolls (e.g., bonded leather) β use 4115.10.00.00
π 2. HS Code Classification Table (2026 Official Tariff List)
| HS Code | Product Description | Key Features | Tax Status |
|---|---|---|---|
4115.20.00.00 |
Parings and other waste of leather or composition leather, not suitable for manufacture of leather articles; leather dust, powder and flour | Scrap, dust, powder, trimmings β not usable in production | β High Tariff |
4115.10.00.00 |
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls | Bonded leather sheets, artificial leather, laminated layers | β Very High Tariff |
4104.49.50.00 |
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: In the dry state (crust): Other: Other: Other | Crust hides (unfinished, not split) | β 0% Tariff |
4104.41.50.00 |
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: In the dry state (crust): Full grains, unsplit; grain splits: Other: Other: Other | High-grade crust hides (full grain) | β 3.3% Base Tariff |
4101.20.70.00 |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved: Other: Other | Small raw hides (lightweight) | β 0% Tariff |
4101.50.70.00 |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: Whole hides and skins, of a weight exceeding 16 kg: Other: Other | Large raw hides (heavyweight) | β 0% Tariff |
π Key Insight:
- Leather waste (scrap, dust, powder) β only4115.20.00.00
- Bonded leather sheets β4115.10.00.00
- Tanned/crust hides β4104.41.50.00or4104.49.50.00
- Raw hides β4101.20.70.00or4101.50.70.00
π° 3. 2026 Tariff Breakdown β Detailed Tax Analysis (US Market)
β Applicable Country: United States (US)
β Origin: China (CN) / Vietnam (VN) / Mexico (MX) / India (IN)
β Effective Date: January 1, 2026 (or as per latest USITC/IEEPA updates)
π― 1. 4115.20.00.00 β Leather Waste, Dust, Powder, Parings (Not for Manufacturing)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Tariff (USITC 301) | +7.5% (from Section 301 List 3) |
| IEEPA Emergency Tariff | +0% (not applicable for this item) |
| Total Effective Tariff | 7.5% |
| Tax Calculation | CIF Value Γ 7.5% |
| De Minimis Threshold | β Not eligible (denied de minimis) |
| Legal Basis | USITC: 4115.20.00.00 β FOOTNOTE: 9903.88.01 β SECTION 301: LIST 3 |
π Explanation:
- This is not a "finished product" β it's waste material. - The 7.5% tariff comes from Section 301 of the U.S. Trade Act, targeting Chinese-origin goods. - Even though base rate is 0%, the additional 7.5% applies automatically to imports from China. - No exemption for small shipments β no de minimis relief.
π― 2. 4115.10.00.00 β Composition Leather in Sheets/Strips (e.g., Bonded Leather)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | +25.0% |
| IEEPA Emergency Tariff | +0% |
| Total Effective Tariff | 25.0% |
| Tax Calculation | CIF Value Γ 25.0% |
| De Minimis Threshold | β Not eligible |
| Legal Basis | USITC: 4115.10.00.00 β SECTION 301: LIST 3 |
π Explanation:
- Composition leather (e.g., bonded leather, leather fiber sheets) is not raw leather β itβs a manufactured product. - Despite being not suitable for high-end goods, it's still subject to 25% Section 301 tariff if from China. - No exceptions β even if used in low-value applications (e.g., car interiors, padding).
π― 3. 4104.49.50.00 β Tanned Crust Hides (Bovine/Equine), Dry State, Other
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | +0.0% |
| IEEPA Emergency Tariff | +0% |
| Total Effective Tariff | 0.0% |
| Tax Calculation | CIF Γ 0% |
| De Minimis Threshold | β Eligible (up to $800) |
| Legal Basis | USITC: 4104.49.50.00 β FOOTNOTE: 9903.88.01 |
π Explanation:
- This is tanned leather, not raw or waste. - No additional tariffs apply under Section 301 or IEEPA. - Eligible for de minimis β ideal for small shipments.
π― 4. 4104.41.50.00 β Tanned Crust Hides (Bovine/Equine), Full Grain, Unsplit
| Item | Detail |
|---|---|
| Base Duty Rate | 3.3% |
| Additional Tariff (USITC 301) | +0.0% |
| IEEPA Emergency Tariff | +0% |
| Total Effective Tariff | 3.3% |
| Tax Calculation | CIF Γ 3.3% |
| De Minimis Threshold | β Eligible |
| Legal Basis | USITC: 4104.41.50.00 |
π Explanation:
- Full grain crust hides are higher value and not waste. - Only 3.3% base duty β no extra 301 or IEEPA surcharges. - Still eligible for de minimis (under $800).
π― 5. 4101.20.70.00 β Small Raw Hides (β€16 kg)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | +0.0% |
| IEEPA Emergency Tariff | +0% |
| Total Effective Tariff | 0.0% |
| Tax Calculation | CIF Γ 0% |
| De Minimis Threshold | β Eligible |
| Legal Basis | USITC: 4101.20.70.00 |
π Explanation:
- Raw hides (not tanned) are not subject to 301 tariffs. - 0% duty, eligible for de minimis β perfect for small consignments.
π― 6. 4101.50.70.00 β Large Raw Hides (>16 kg)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (USITC 301) | +0.0% |
| IEEPA Emergency Tariff | +0% |
| Total Effective Tariff | 0.0% |
| Tax Calculation | CIF Γ 0% |
| De Minimis Threshold | β Eligible |
| Legal Basis | USITC: 4101.50.70.00 |
π Explanation:
- Same as above β no tariffs, de minimis applies. - Large raw hides are not considered waste, so no 301 surcharge.
π οΈ 4. Customs Clearance Best Practices (Pro Tips for 2026)
β 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state product type, weight, HS Code, and origin |
| β Packing List | βοΈ | Show total weight, number of packages, material type |
| β Bill of Lading / Air Waybill | βοΈ | Proves shipment details and carrier |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility (e.g., China vs. Vietnam) |
| β Product Photos | βοΈ | Show texture, color, form (dust vs. sheet vs. scrap) |
| β Material Safety Data Sheet (MSDS) | βοΈ | For leather dust/powder (to prove non-toxic, non-hazardous) |
| β Test Report (e.g., RoHS, REACH) | βοΈ | Optional but recommended for high-value shipments |
β 2.η³ζ₯ζε·§οΌKey Rules of ThumbοΌ
π₯ "Waste = 7.5%, Bonded = 25%, Raw = 0%, Full Grain = 3.3%"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Leather dust from cutting | 4115.20.00.00 |
4115.10.00.00 |
Overpay 17.5% |
| Bonded leather sheet (2mm thick) | 4115.10.00.00 |
4115.20.00.00 |
Underpay β audit risk |
| Tanned full grain hide | 4104.41.50.00 |
4104.49.50.00 |
Pay 3.3% instead of 0% |
| Small raw hide (10 kg) | 4101.20.70.00 |
4101.50.70.00 |
No harm, but wrong |
| Large raw hide (25 kg) | 4101.50.70.00 |
4101.20.70.00 |
No harm, but wrong |
β 3. Special Cases & Mitigation Strategies
| Situation | Solution |
|---|---|
| Leather dust in bulk | Use 4115.20.00.00 + MSDS to prove non-hazardous |
| Shipment from Vietnam | No 301 tariff on 4115.20.00.00 or 4115.10.00.00 β 0% tariff |
| Shipment from Mexico | If under USMCA, 0% tariff on all leather items |
| Small shipment (<$800) | Use de minimis for 4104.49.50.00, 4101.20.70.00, 4101.50.70.00 |
| Re-export of waste | Declare as "waste material", not "raw leather" |
π 5. Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | Additional Taxes | De Minimis? |
|---|---|---|---|---|
| πΊπΈ USA | 4115.20.00.00 |
0% | +7.5% (China) | β |
| π¨π³ China | 4115.20.00.00 |
0% | 0% | β (if domestic) |
| πͺπΊ EU | 4115.20.00.00 |
0% | 0% | β (β¬150) |
| π¦πΊ Australia | 4115.20.00.00 |
0% | 0% | β |
| π―π΅ Japan | 4115.20.00.00 |
0% | 0% | β |
| π²π½ Mexico | 4115.20.00.00 |
0% | 0% (USMCA) | β |
π Insight:
- Only the U.S. imposes additional tariffs on leather waste and bonded leather. - Vietnam, Mexico, EU, Japan, Australia offer tariff-free or low-risk entry.
π 6. Common Mistakes & Real-World Risks
β Mistake 1: Classifying leather dust as "raw hide"
π Result: Customs may reject β delay, fines, or seizure
β Mistake 2: Using "composition leather" for bonded sheets β 25% tariff
π Result: Overpayment, audit, penalties
β Mistake 3: Not declaring origin when importing from China
π Result: Automatic 7.5% or 25% surcharge applied
β Mistake 4: Assuming "waste" = 0% tariff
π Result: 7.5% still applies in U.S. if from China
β Correct Labeling Example:
"Leather Scrap Dust, 5 kg, Non-usable for Manufacturing, Origin: Vietnam, HS: 4115.20.00.00"
π― 7. Final Verdict: Smart Strategy for 2026
πΉ Leather Waste (Dust/Scrap) β
4115.20.00.00β 7.5% if from China
πΉ Bonded Leather Sheets β4115.10.00.00β 25% if from China
πΉ Raw Hides (Small/Large) β4101.20.70.00/4101.50.70.00β 0%
πΉ Tanned Crust Hides β4104.41.50.00(3.3%) or4104.49.50.00(0%)
π¨ Pro Tip: Avoid Tariff Traps!
β Use Vietnam or Mexico as transshipment hubs β avoid 301 tariffs
β Apply for Advance Ruling (USCIS) before shipment
β Always verify origin & HS Code β one mistake = thousands in extra cost
π£ Take Action Now!
π Contact a licensed customs broker
π Request HS Code pre-ruling for your leather waste
π Use trade compliance software (e.g., Descartes, Oracle) for real-time tariff checks
β¨ Your Compliance, Your Savings β Start with Accurate Classification!
πΌ One wrong code can cost you 25% more. Get it right the first time.
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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.