保存的马皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107998000 | 12.4% | CN | US | Official Doc |
| 4107198000 | 12.4% | CN | US | Official Doc |
AI Analysis
🐎 Preserved Horse Hides (Leather & Raw Hides)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Breakdown | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Are "Preserved Horse Hides"?
Horse hides fall under Chapter 41 of the Harmonized System (HS), specifically dealing with Raw Hides and Skins and Leather. The key distinction for customs purposes is the processing stage:
- Preserved/Tanned Leather (
4107): Skins that have undergone tanning or further preparation. They are durable, resistant to decay, and ready for industrial use (e.g., footwear, luggage, upholstery). - Raw/Fresh Hides (
4101): Skins that are fresh, salted, or preserved but not yet tanned into leather. They are perishable and require immediate processing.
⚠️ Key Distinction:
- If the hide is processed into leather (tanned/dried) →归入 4107.xx.xx.xx
- If the hide is raw/fresh (untanned) → 归入 4101.xx.xx.xx
📦 II. HS Code Classification Details (2026 Authoritative对照)
| HS Code | Product Description | Processing State | Material |
|---|---|---|---|
4107.19.80.00 |
Preserved Horse Hides, Other | Tanned/Dried Leather | Horsehide |
4107.99.80.00 |
Preserved Horse Hides, Other | Processed/Treated Leather | Horsehide |
4101.20.10.20 |
Fresh Horse Hides | Raw/Fresh State | Equidae (Horse) |
4101.50.10.91 |
Fresh Horse Hides | Raw (Pre-tanning) | Equidae (Horse) |
🔍 Critical Note:
- "Preserved" (4107) implies the hide has been chemically or physically treated to prevent rotting (e.g., chrome-tanned, vegetable-tanned).
- "Fresh" (4101) implies the hide is in its natural state or simply salted for preservation, but not yet leather.
- Misclassification between4107(Leather) and4101(Raw Hide) can lead to severe tariff differences and customs delays.
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 Trade Policies (Including Section 122 & Retaliatory Tariffs)
🎯 1. 4107.19.80.00 — Preserved Horse Hides (Other Tanned/Dried)
| Item | Details |
|---|---|
| Base Tariff | 2.4% (Ad Valorem) |
| Retaliatory Tariff | 0.0% (No additional Section 301 tariff on this specific sub-heading under current 122 interpretation) |
| Section 122 Tariff | +10.0% (Under 19 U.S.C. § 2290, specific to certain animal products from designated countries) |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ No (Valued goods above $800 are subject to full tariff assessment) |
| Legal Basis Path | 19 USC:2290 (Sec 122) → USITC:4107.19.80.00 |
📌 Explanation:
- The 12.4% total rate consists of the standard MFN base rate (2.4%) plus the specific Section 122 tariff (10%).
- Unlike many tech goods, horse hides do not carry the 25% Section 301 tariff, but the Section 122 levy is significant.
- This classification applies to hides that are fully tanned or preserved and ready for commercial leather goods.
🎯 2. 4107.99.80.00 — Preserved Horse Hides (Other Processed)
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Retaliatory Tariff | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | 19 USC:2290 (Sec 122) → USITC:4107.99.80.00 |
📌 Note:
- This code covers horse hides that are preserved through other methods not specified in4107.19(e.g., specific chemical treatments).
- The tax burden is identical to4107.19.80.00.
- Ensure the product description clearly states "Preserved" or "Processed" to avoid being classified as raw.
🎯 3. 4101.20.10.20 — Fresh Horse Hides (Fresh State)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Retaliatory Tariff | +7.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 17.0% |
| Tax Calculation | CIF Value × 17.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | 19 USC:2290 (Sec 122) → USITC:4101.20.10.20 → Retaliatory Footnote |
📌 Explanation:
- Higher Total Rate (17.0%): Although the base tariff is 0%, the 7% retaliatory tariff pushes the total higher than the leather category.
- Raw State: This applies to hides that are fresh, salted, or only superficially preserved.
- Risk: If you ship "fresh" hides but declare them as "preserved," you risk penalties for misdeclaration.
🎯 4. 4101.50.10.91 — Fresh Horse Hides (Raw/Untanned)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Retaliatory Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | 19 USC:2290 (Sec 122) → USITC:4101.50.10.91 → Retaliatory Footnote |
📌 Note:
- Highest Rate (17.5%): This is the most expensive category among the four.
- Unprocessed: Applies to hides that have undergone no pre-tanning treatment.
- Customs Caution: These items are perishable. Delays in customs clearance can lead to spoilage and total loss.
🛠️ IV. Customs Clearance Practical Advice (Actionable Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Horsehide, Preserved/Tanned/Raw", Weight, Value |
| ✅ Packing List | ✔️ | Detail net/gross weight; distinguish between raw vs. tanned |
| ✅ Certificate of Origin (CO) | ✔️ | Proves origin (China) to apply correct Section 122/Retaliatory rates |
| ✅ Veterinary Health Certificate | ✔️ | Critical for fresh/raw hides to prove disease-free status |
| ✅ Processing Statement | ✔️ | Detailed description of tanning/preservation method to justify 4107 vs 4101 |
| ✅ Product Photos | ✔️ | Show texture, packaging, and any labels indicating treatment type |
✅ 2. Declaration Tips (Key Mantras)
🔥 "State the State: Tanned vs. Raw. Wrong State, Wrong Rate!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Tanned/Dried Leather | 4107.19.80.00 or 4107.99.80.00 |
Declare as "Raw Hide" → 17-17.5% |
| Raw/Fresh Hide | 4101.20.10.20 or 4101.50.10.91 |
Declare as "Leather" → 12.4% (Misdeclaration Risk) |
| Mixed Shipment | Split Lines | Mix all on one line → Higher audit risk |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Salting vs. Tanning | Salting is not tanning. Salted hides are Raw (4101), not Preserved Leather (4107). |
| Section 122 Application | Section 122 tariffs apply to specific agricultural/animal products. Ensure your product code is eligible for the 10% levy, not excluded. |
| Perishable Raw Hides | Use Priority Customs Clearance for 4101 codes to avoid spoilage. |
| Origin Labeling | Clearly mark "Made in China" to ensure correct retaliatory tariff application. |
🌍 V. Global Market Comparison (2026 Overview)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.19.80.00 |
12.4% | FDA/Vet Cert | High Section 122 impact |
| 🇪🇺 EU | 4107.19 |
~3.5% | REACH/CE | No Section 122 equivalent |
| 🇨🇳 China | 4107.19 |
2.4% | N/A | Import duty only |
| 🇬🇧 UK | 4107.19 |
2.4% | N/A | Post-Brexit rules apply |
📌 Conclusion:
- The US market has a unique 12.4%-17.5% tariff structure due to Section 122 and retaliatory measures.
- EU/UK markets have significantly lower tariffs (~2-4%), making them potentially more cost-effective for Chinese horse hides.
- Raw hides (4101) are more expensive to import into the US than tanned leather (4107) due to higher retaliatory duties.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Confusing "Salted" with "Tanned"
👉 Consequence: Declaring salted raw hides as "tanned leather" (4107) to save tax → Customs Penalty + Back Taxes!
❌ Error 2: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total cost by 10% → Profit Margin Erosion!
❌ Error 3: Poor Documentation for Raw Hides
👉 Consequence: No Vet Certificate → Shipment Rejected/Destroyed!
❌ Error 4: Mixing Raw and Tanned Hides on One Invoice
👉 Consequence: Customs cannot process correctly → Delay + Additional Fees
✅ Best Practice:
"Horsehide, Chrome-Tanned, Split Leather, Grade A, Preserved, Origin: China, HS: 4107.19.80.00"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Tanned is 12.4%, Raw is 17%+. State the State!"
🔹 "Vet Cert is a Must for Raw Hides!"
🔹 "Section 122 Adds 10% to Both!"
📌 Pro Tip:
- If you are importing Raw Hides (4101), consider pre-tanning in the country of origin to shift to 4107 and save 4.6%-5.1% in tariffs.
- Always request a Pre-Ruling from US Customs (CBP) if the processing status is ambiguous.
📣 Take Action:
📞 Consult a Licensed Customs Broker
📄 Prepare Vet Certs & Processing Details
🚀 Clear Customs Smoothly, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Matters 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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.