semi finished leather for clothing
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104495000 | 13.3% | CN | US | Official Doc |
| 4107127040 | 15.0% | CN | US | Official Doc |
| 4107117040 | 15.0% | CN | US | Official Doc |
| 4114207000 | 36.6% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
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AI Analysis
π§₯ Semi-Finished Leather for Clothing
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Semi-Finished Leather for Clothing"?
"Semi-finished leather for clothing" is not a single, uniform commodity. In international trade, bovine hide (cowhide) intended for apparel can fall into vastly different tariff brackets depending on its processing stage, finish type, and specific end-use.
The key to accurate classification lies in distinguishing between: 1. Basic Semi-Finished Leather: Raw or lightly tanned skins, not yet finished for specific apparel. 2. Apparel-Specific Semi-Finished Leather: Skins specifically prepared or classified for garment manufacturing. 3. Specialty Finishes (e.g., Patent Leather): Skins with a high-gloss lacquered surface. 4. Non-Apparel Semi-Finished Items: Items mistakenly classified under leather but intended for other uses (e.g., horse harnesses).
β οΈ Critical Distinction Point:
- If the leather is unfinished or simply tanned without specific apparel preparation β It may fall under general semi-finished codes (lower tariff).
- If the leather is explicitly designated for garments or gloves β It falls under specific apparel codes (medium tariff).
- If the leather has a lacquered/glossy finish β It falls under "Patent Leather" codes (highest tariff due to Section 122 & Section 301 tariffs).
- If the form factor is straps/strands not for clothing β It may be misclassified (avoid this trap).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Classification Feature |
|---|---|---|---|
4104.49.50.00 |
Semi-finished bovine leather materials | General semi-finished cowhide; unprocessed or merely tanned | Basic Semi-Finished: No specific apparel finish, matches "semi-tanned and not further worked" characteristics |
4107.12.70.40 |
Semi-finished bovine leather for clothing | Cowhide semi-finished material specifically for garments | Garment Specific: Explicitly identified for clothing use |
4107.11.70.40 |
Semi-finished bovine leather for clothing/gloves | Bovine/Equine leather for gloves and apparel | Apparel/Glove Specific: Matches classification for "used for gloves and apparel" |
4114.20.70.00 |
Semi-finished bovine patent/lacquered leather | Cowhide with high-gloss lacquered surface | Special Finish: Falls under "Patent or Variegated Leather" category |
4115.10.00.00 |
Semi-finished leather articles (non-apparel) | Leather sheets/strips (e.g., for horse tack, not clothing) | Non-Apparel Trap: Often confused with clothing leather but classified by form (strips/sheets) for other uses |
π Key Reminder:
-4104.49.50.00is the "base" category for generic semi-finished hides.
-4107.xxxxcodes apply when the leather is clearly for apparel/gloves.
-4114.20.70.00carries the highest tariff burden due to the "Lacquered/Patent" finish combined with Section 122 tariffs.
-4115.10.00.00is a misclassification risk for clothing leather; ensure the product is not merely "strips/sheets" for non-apparel use if you intend to claim clothing classification.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current tariffs apply (Section 301 + Section 122 measures)
π― 1. 4104.49.50.00 ββ Basic Semi-Finished Bovine Leather
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Surcharge | 0.0% (No additional Section 301 tariff for this specific subheading in some interpretations, but check latest lists) |
| Section 122 Tariff | +10% |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Eligibility | β No (High risk of scrutiny) |
| Legal Basis Path | USITC:4104.49.50.00 β EO:12219/Section 122 |
π Explanation:
- This is the lowest tariff bracket for semi-finished bovine leather.
- It applies to leather that is semi-tanned and not further worked specifically for apparel.
- Section 122 (10%) is a key addition for certain leather goods imported from China.
π― 2. 4107.12.70.40 & 4107.11.70.40 ββ Semi-Finished Leather for Clothing/Gloves
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Effective Rate | 15.0% |
| Tax Calculation | CIF Value Γ 15.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:4107.1x.70.40 β EO:12219/Section 122 |
π Explanation:
- These codes apply when the leather is explicitly for clothing or gloves.
- The base tariff is higher (5.0%) than basic semi-finished leather (3.3%).
- However, the Section 122 (10%) remains constant.
- Difference between .11 and .12: .11 is for "other" bovine/equine, .12 is for "sheep/goat" (but data shows 5% for bovine apparel-specific in this context). Note: Data provided lists 4107.12 and 4107.11 both at 15% total for bovine/apparel context.
π― 3. 4114.20.70.00 ββ Patent/Lacquered Semi-Finished Leather
| Item | Content |
|---|---|
| Base Tariff | 1.6% (ad valorem) |
| Section 301 Surcharge | +25.0% (Section 301 Tariff) |
| Section 122 Tariff | +10% |
| Total Effective Rate | 36.6% |
| Tax Calculation | CIF Value Γ 36.6% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:4114.20.70.00 β USITC:301 + EO:12219 |
π Explanation:
- HIGHEST TARIFF due to the combination of Section 301 (25%) and Section 122 (10%).
- Applies to Patent or Variegated Leather. If your "semi-finished" leather has a glossy, lacquered, or shiny finish, it MUST be classified here.
- Do not try to classify patent leather under4104or4107to avoid penalties.
π― 4. 4115.10.00.00 ββ Semi-Finished Leather Articles (Non-Apparel)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% (Section 301 Tariff) |
| Section 122 Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:4115.10.00.00 β USITC:301 + EO:12219 |
π Explanation:
- This code is for leather articles (e.g., straps, strips, sheets) not elsewhere specified.
- WARNING: If you import "semi-finished leather for clothing" but classify it here, you risk misclassification if the product is clearly for apparel.
- The 35.0% rate is still very high due to Section 301 and 122.
- Use this only if the product is not for clothing (e.g., leather straps for machinery/harnesses).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (No Exceptions)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details on tanning process, finish type (matte vs. patent), and intended use (clothing/gloves). |
| β Photos of Leather | βοΈ | Clear images showing texture, gloss, and any markings. Crucial to distinguish "Patent" (4114) from "Basic" (4104). |
| β Commercial Invoice | βοΈ | Must specify "Semi-Finished Leather for Apparel" or similar. Avoid vague terms like "Leather Material." |
| β Packing List | βοΈ | Describe units clearly (e.g., "Hides," "Skins," "Strips"). |
| β Certificate of Origin | βοΈ | To confirm Chinese origin for Section 301/122 application. |
β 2. Declaration Tips (Critical Mnemonic)
π₯ "Glossy is Patent (36%), Apparel is Specific (15%), Basic is Raw (13%), Straps are Non-Apparel (35%)!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Matte/Unfinished Cowhide | 4104.49.50.00 (13.3%) |
4107.12.70.40 β Overpay |
| Leather explicitly for Jackets/Pants | 4107.12.70.40 (15.0%) |
4104.49.50.00 β Under-declare risk |
| Shiny/Glossy Semi-Finished Leather | 4114.20.70.00 (36.6%) |
4104.49.50.00 β Severe Penalty Risk |
| Leather Strips for Horse Tack | 4115.10.00.00 (35.0%) |
4107.12.70.40 β Misclassification |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Clothing Leather | Provide the garment manufacturer's specification sheet proving the leather is specifically treated for apparel. |
| Mixed Shipments | If a shipment contains both basic hides and patent leather, declare separately. Mixing can trigger audits on the entire batch. |
| Patent Leather Disguised as Basic | Customs officers often use UV light or visual inspection. If it shines, itβs 4114. Do not attempt to misdeclare. |
| Leather for Gloves vs. Clothing | 4107.11.70.40 covers gloves/apparel. If for gloves, ensure documentation highlights "glove-grade" flexibility and finish. |
π V. Global Main Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4114.20.70.00 (Patent) |
36.6% | N/A (Tariff-driven) | Section 122 + 301 apply heavily. |
| πΊπΈ USA | 4104.49.50.00 (Basic) |
13.3% | N/A | Lowest US rate for semi-finished. |
| π¨π³ China | 4104.49.50.00 |
5-10% (Import Duty) | N/A | China exports leather, imports raw hides. |
| πͺπΊ EU | 4104.49 / 4107.12 |
6.5% - 9.5% | REACH Compliance | No Section 122 equivalent, but strict chemical testing. |
| π¬π§ UK | 4104.49 / 4107.12 |
6.5% - 9.5% | N/A | Post-Brexit tariffs similar to EU. |
π Conclusion:
- USA has the most punitive tariffs on Chinese leather due to Section 122 and Section 301.
- Patent Leather (4114) is the most expensive to import into the US.
- EU/UK are more favorable but require strict REACH compliance for chemical residues in tanning.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Classifying Patent Leather as Basic Leather
π Consequence: Tariff drops from 36.6% to 13.3%. Result: Customs audit, back taxes, penalties, and potential seizure.
β Error 2: Classifying Clothing Leather as Non-Apparel Strips (4115.10.00.00)
π Consequence: Tariff is 35.0%, similar to patent, but misclassification risks legal action for false declaration.
β Error 3: Ignoring Section 122 Tariff
π Consequence: Forgetting to add the 10% Section 122 surcharge leads to underpayment and delays.
β Error 4: Vague Description "Leather Material"
π Consequence: Customs cannot determine if itβs apparel-specific (4107) or basic (4104). Leads to manual classification by CBP, often resulting in the higher rate.
β Correct Practice:
"Semi-Finished Bovine Hide, Matte Finish, for Jacket Manufacturing, Tanned, No Lacquer, Model: LH-2024"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Glossy = 36.6% (Patent), Apparel = 15% (Clothing), Basic = 13.3% (Raw), Strips = 35% (Non-Apparel)."
πΉ "HS Code determines the cost. A 2% difference in base rate + 25% Section 301 can mean thousands in savings."
π Pro Tip:
If you are importing large volumes of semi-finished leather, consider applying for an HTS Exclusion (if eligible) or Advance Ruling from US CBP to confirm the classification before shipment. For EU imports, ensure REACH documentation is complete to avoid border holds.
π£ Immediate Action:
π Contact your customs broker with photos and technical specs.
π Declare accurately, avoid penalties, and maximize profit margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every dollar in tariff is a dollar lost to your bottom line!
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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.