tanned leather hairless from water buffalo or horse skin for automotive interior
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107124000 | 12.5% | CN | US | Official Doc |
| 4107114000 | 12.5% | CN | US | Official Doc |
| 4104113060 | 12.4% | CN | US | Official Doc |
| 4106920000 | 38.3% | CN | US | Official Doc |
| 4106910000 | 38.3% | CN | US | Official Doc |
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AI Analysis
π Tanned Hairless Leather from Water Buffalo or Horse Skin for Automotive Interior
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
π One, Product Definition & Classification: What Exactly Is This Leather?
Tanned hairless leather from water buffalo or horse skin β commonly used in luxury automotive interiors β is a high-value, premium material prized for its durability, texture, and aesthetic appeal. In international trade, it's classified not just by origin, but by processing method, form, and intended use.
β οΈ Critical Distinction:
- If the leather is tanned, hairless, and used specifically in car interiors, it may fall under specific HS Codes with higher tariffs due to anti-dumping measures and trade policy triggers.
- The absence of hair, tanning process, and automotive application are key classification factors.
π¦ Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Use Case | Processing State | Tax Rate |
|---|---|---|---|---|
4107.12.40.00 |
Tanned hairless leather from water buffalo or horse skin, for automotive interior; matches material, form, and processing state | Luxury car seats, dashboards, door panels | Fully tanned, no hair, pre-cut for automotive use | 12.5% |
4107.11.40.00 |
Tanned hairless leather from water buffalo or horse skin, for automotive interior; matches material, form, and further processing requirements | High-end vehicle trim, custom upholstery | Tanned, hairless, ready for stitching/assembly | 12.5% |
4104.11.30.60 |
Tanned hairless leather from water buffalo or horse skin, for automotive interior; fits other water buffalo/horse leather definitions | General automotive interior use, compliant with legal definitions | Tanned, hairless, dry or semi-tanned | 12.4% |
4106.92.00.00 |
Tanned hairless leather from water buffalo or horse skin; classified as other animal leather, dry or semi-tanned, hairless | Non-specific animal leather, not covered by 4107 | Dry or semi-tanned, no hair, not for automotive use | 38.3% |
4106.91.00.00 |
Tanned hairless leather from water buffalo or horse skin; falls under "other animal leather", hairless, not further processed | Raw or semi-finished leather, not tailored for auto interiors | Unprocessed, hairless, not yet cut/trimmed | 38.3% |
π Key Insight:
- Codes4107.12.40.00and4107.11.40.00are preferred for automotive use β they reflect intended purpose and processing maturity.
- Codes4106.92.00.00and4106.91.00.00are higher-risk β they trigger additional tariffs due to being classified as "other animal leather" without specific automotive alignment.
π° Three, 2026 Latest Tariff Breakdown (With Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (inclusive of future imports)
π― 1. 4107.12.40.00 β Tanned Hairless Leather (Automotive Use)
| Item | Detail |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff (Trade Act 1974) | 10% |
| Total Effective Duty | 12.5% |
| Tax Calculation | CIF Value Γ 12.5% |
| De Minimis Exemption | β Yes (if value β€ $800) |
| Legal Basis Path | Section 122: 9903.01.24 β HS: 4107.12.40.00 β Tariff Schedule: 9903.01.24 |
π Explanation:
- This code is specifically designed for automotive leather with proper tanning and form.
- The 10% Section 122 tariff is a longstanding trade policy for certain animal skins from China, triggered under U.S. Trade Act of 1974.
- No additional Section 301 (USITC) duty applies here β this is a key advantage.
π― 2. 4107.11.40.00 β Tanned Hairless Leather (Automotive Use, Further Processing)
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff | 10% |
| Total Effective Duty | 12.5% |
| Tax Calculation | CIF Γ 12.5% |
| De Minimis Exemption | β Yes |
| Legal Basis Path | Section 122: 9903.01.24 β HS: 4107.11.40.00 β Tariff Schedule: 9903.01.24 |
π Note:
- This code applies when the leather is tanned, hairless, and ready for further processing (e.g., stitching, shaping) in automotive manufacturing.
- Same 12.5% total rate as above β no extra burden.
π― 3. 4104.11.30.60 β Tanned Hairless Leather (Complies with Other Water Buffalo/Horse Definitions)
| Item | Detail |
|---|---|
| Base Tariff | 2.4% |
| Additional Duty (Section 301) | 0% |
| Section 122 Tariff | 10% |
| Total Effective Duty | 12.4% |
| Tax Calculation | CIF Γ 12.4% |
| De Minimis Exemption | β Yes |
| Legal Basis Path | Section 122: 9903.01.24 β HS: 4104.11.30.60 β Tariff Schedule: 9903.01.24 |
π Why This Matters:
- This code is slightly lower than4107codes due to slightly different classification logic.
- Still subject to 10% Section 122 tariff β no exemption.
- Use only if the leather does not meet the full 4107 criteria (e.g., not fully processed for auto use).
π― 4. 4106.92.00.00 β Other Animal Leather (Dry/Semi-Tanned, Hairless)
| Item | Detail |
|---|---|
| Base Tariff | 3.3% |
| Additional Duty (Section 301) | 25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | 10% |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Γ 38.3% |
| De Minimis Exemption | β No (denied) |
| Legal Basis Path | IEEPA: 9903.01.25 β USITC: 9903.88.01 β HS: 4106.92.00.00 β Section 122: 9903.01.24 |
π Red Alert:
- This code triggers three layers of duty:
1. 25% USITC Section 301 (China-specific trade penalty)
2. 10% Section 122 (trade act duty)
3. 3.3% base tariff
- Total: 38.3% β extremely high.
- No de minimis β even small shipments face full duty.
π― 5. 4106.91.00.00 β Other Animal Leather (Hairless, Unprocessed)
| Item | Detail |
|---|---|
| Base Tariff | 3.3% |
| Additional Duty (Section 301) | 25% |
| Section 122 Tariff | 10% |
| Total Effective Duty | 38.3% |
| Tax Calculation | CIF Γ 38.3% |
| De Minimis Exemption | β No |
| Legal Basis Path | IEEPA: 9903.01.25 β USITC: 9903.88.01 β HS: 4106.91.00.00 β Section 122: 9903.01.24 |
π Warning:
- This is raw or semi-finished leather not yet tailored for automotive use.
- Same 38.3% rate as4106.92.00.00β avoid at all costs if intended for auto interiors.
π οΈ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must specify "tanned, hairless, for automotive interior" |
| β Packing List | βοΈ | Include dimensions, weight, number of pieces |
| β Product Specifications | βοΈ | Detail tanning method, thickness, color, finish |
| β Material Safety Data Sheet (MSDS) | βοΈ | For chemical compliance (e.g., chrome tanning) |
| β Certificate of Origin (CO) | βοΈ | If claiming preferential treatment (e.g., from Vietnam, India) |
| β Test Reports (RoHS, REACH, etc.) | βοΈ | Especially for EU/US markets |
| β Photos (with labels) | βοΈ | Show grain, texture, and marking |
β 2.η³ζ₯ζε·§ (η³ζ₯ε£θ―)
π₯ "Auto use, full tanned, 4107 code β avoid 4106, save 25%!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Leather tanned, hairless, used in car seats | 4107.12.40.00 or 4107.11.40.00 |
4106.92.00.00 |
38.3% vs 12.5% β 25.8% extra cost! |
| Leather not yet cut or shaped | 4106.91.00.00 |
4107.11.40.00 |
38.3% vs 12.5% β disaster |
| Leather used in luxury vehicles | 4107.12.40.00 |
4104.11.30.60 |
12.4% vs 12.5% β negligible, but 4107 preferred |
β 3. Special Cases & Workarounds
| Situation | Recommended Action |
|---|---|
| Leather from Vietnam/Mexico/India | Apply for preferential origin β may avoid Section 301 and 122 tariffs |
| Leather used in custom car kits | Declare as "automotive trim components" with supporting drawings |
| Leather with chrome tanning | Provide MSDS β avoid REACH/Toxicity issues |
| Small consignments (<$800) | Use de minimis if HS Code is 4107 or 4104 β not allowed for 4106 codes |
π Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 4107.12.40.00 |
12.5% | None (unless from China) | 12.5% only if properly classified |
| π¨π³ China | 4107.12.40.00 |
5% | CCC | No additional duties |
| πͺπΊ EU | 4107.12.40.00 |
0% (if CE) | CE, REACH | No 122 or 301 tariffs |
| π¦πΊ Australia | 4107.12.40.00 |
5% | RCM | No extra duties |
| π―π΅ Japan | 4107.12.40.00 |
0% | PSE | No additional tariffs |
π Takeaway:
- The U.S. is the only market with high additional tariffs on this material.
- China-origin goods face 12.5% β not 38.3% β if correctly classified.
π Six, Common Mistakes & Pitfalls (Avoid These!)
β Mistake 1: Using 4106.92.00.00 for automotive leather
π Result: 38.3% duty, no de minimis β massive cost overrun
β Mistake 2: Not specifying βfor automotive interiorβ on invoice
π Result: Customs may reclassify as general leather β higher tariff
β Mistake 3: Submitting only "leather" as product name
π Result: Misclassification β penalties, delays, or seizure
β Correct Declaration Example:
"Tanned Hairless Leather from Water Buffalo Skin, for Automotive Interior, Fully Processed, 1.2mm Thickness, Chrome-Tanned, for Luxury Car Seats"
π― Seven, Conclusion: Precision Pays Off
π― Remember the Golden Rule:
πΉ "If itβs for cars, use 4107 β not 4106!"
πΉ "12.5% is better than 38.3% β even if itβs just 0.1% difference in classification!"
πΉ "De minimis saves you β but only if youβre in 4107, not 4106!"
π Pro Tip:
β Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs if importing large volumes.
β Use a customs broker with animal leather expertise β this is not a commodity to guess.
π£ Act Now:
π Contact a specialized customs broker + provide product photos, specs, and invoice
π Get your HS Code pre-approved β avoid delays, penalties, and costly reclassification
β¨ Smart Importing Starts with Accurate Classification!
πΌ Your profit margin depends on the right HS Code β donβt gamble!
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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.