全粒面牛皮鞋面革
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107916010 | 13.3% | CN | US | Official Doc |
AI Analysis
👞 Upper Leather for Bovine Leather (Full Grain, Unsplit)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 1. Product Definition: What is "Upper Leather"?
In the international trade of leather goods, "Upper Leather" (鞋面革) refers to leather specifically prepared for use as the upper part of footwear. It is distinct from "Lining Leather" or "Sole Leather."
For Bovine Leather (Cowhide), the classification hinges on two critical technical parameters: 1. Surface Area: Must not exceed 28 square feet (2.6 m²) per hide/skin. 2. Processing State: Full Grain, Unsplit (meaning the original grain layer is intact, not split into top and bottom layers).
⚠️ Critical Distinction:
- If the unit surface area exceeds 28 sq ft (2.6 m²), it is classified under "Other" (typically Heading 4107.91.xxxx), NOT "Upper Leather."
- If the leather is split (even if the top layer is used), it generally falls under "Other" categories.
- "Full Grain, Unsplit" + ≤ 2.6 m² = Specific Upper Leather Code.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS Codes for Boiling Bovine Leather (including Buffalo), Full Grain, Unsplit, ≤ 2.6 m².
| HS Code | Product Description | Key Criteria | Application Scenario |
|---|---|---|---|
4107.11.10.20 |
Upper Leather; Lining Leather (Full Grain, Unsplit; Bovine; ≤ 2.6 m²) |
Unit Surface Area ≤ 2.6 m² Full Grain, Unsplit |
High-end shoes, premium footwear uppers, leather goods requiring high quality. |
4107.91.60.10 |
Other, including sides (Full Grain, Unsplit; Bovine; Other) |
Unit Surface Area > 2.6 m² OR Not specifically designated as Upper/Lining | Large hides, industrial leather, or if the specific "Upper" designation cannot be proven. Note: This code is for "Other" full grain leathers. |
🔍 Key Reminder:
- The code4107.11.10.20is the most accurate for standard full-grain cowhide uppers under 2.6 m².
- The code4107.91.60.10applies if the leather does not meet the strict "Upper Leather" definition or if the area exceeds the limit.
- Do not confuse with "Crust Leather" or "Re-tanned Leather" which may fall under different subheadings (e.g., 4107.21).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (for subsequent imports)
🎯 1. 4107.11.10.20 — Upper Leather (Full Grain, ≤ 2.6 m²)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| Total Effective Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ No (Not eligible for de minimis) |
| Legal Basis Path | USITC:4107.11.10.20 → FOOTNOTE:9903.88.01 (Section 301) |
📌 Explanation:
- Although the Base Tariff is 0%, the Section 301 Additional Tariff of 25% applies.
- This is a high-cost category for Chinese-origin bovine leather.
- Total Duty = 25%. This significantly impacts profit margins.
🎯 2. 4107.91.60.10 — Other Full Grain Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +0.0% |
| Total Effective Rate | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Exemption? | ✅ Yes (Potentially eligible for de minimis if value < $800) |
| Legal Basis Path | USITC:4107.91.60.10 → Excluded from Section 301 Footnote |
📌 Note:
- This code has 0% total tax.
- However, using this code incorrectly (misdeclaring "Upper Leather" as "Other") is a major customs violation.
- Only use this if the leather does not meet the "Upper Leather" definition (e.g., area > 2.6 m², or not for upper use).
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Document Checklist (Essential)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Full Grain," "Unsplit," "For Upper Use," and Unit Surface Area. |
| ✅ Hide/Skin Measurement Certificate | ✔️ | Proof that unit area ≤ 2.6 m² (28 sq ft). |
| ✅ Technical Data Sheet | ✔️ | Confirming "Parchment-dressed" or "Further Prepared" status. |
| ✅ Commercial Invoice | ✔️ | Must specify "Leather, Bovine, Full Grain, Upper Leather." |
| ✅ Packing List | ✔️ | Clearly separate upper leather from lining/sole leather. |
✅ 2. Declaration Tips (Crucial Mnemonic)
🔥 "Area Matters, Grain Defines, Use Specifies!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Full Grain, Unsplit, ≤ 2.6 m², for Upper | 4107.11.10.20 (25% Tax) |
Misdeclare as 4107.91... → Severe Penalty |
| Full Grain, Unsplit, > 2.6 m² | 4107.91.60.10 (0% Tax) |
N/A |
| Split Leather (Any Area) | 4107.21.10 or similar |
Misdeclare as "Full Grain" → Fraud |
| Re-tanned/Chrome Tanned | 4107.21.10 |
Misdeclare as "Vegetable Tanned" |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If a shipment contains both "Upper Leather" (4107.11.10.20) and "Other Leather" (4107.91.60.10), declare separately. Do not lump them together. |
| OEM for Brands | Provide brand authorization letters and design specs to prove "Upper Leather" purpose. |
| Buffalo Leather | Treated same as Bovine. Ensure species is declared accurately ("Bovine (including Buffalo)"). |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.10.20 |
25% | N/A | High duty due to Section 301. |
| 🇨🇳 China | 4107.11.10.20 |
5%~8% | N/A | Standard import tariff for leather. |
| 🇪🇺 EU | 4107.11.10 |
6.5% | REACH | No additional anti-dumping usually. |
| 🇯🇵 Japan | 4107.11 |
3.5%~6% | N/A | Varies by exact subheading. |
| 🇬🇧 UK | 4107.11 |
6.5% | UKCA | Post-Brexit rates align closely with EU. |
📌 Conclusion:
- The USA imposes a 25% surcharge on Chinese-origin bovine upper leather.
- EU and Japan have standard tariffs (~3.5%-6.5%) with no additional punitive taxes.
- Strategy: Consider sourcing from non-China origins (e.g., Vietnam, Thailand, Italy) for US-bound goods to avoid the 25% tariff.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring all bovine leather as 4107.91.60.10 (0% Tax) to save cost.
👉 Consequence: Customs inspection reveals unit area ≤ 2.6 m² and "Upper" use. Penalty + Back Tax + 25% Surcharge + Fraud Charges.
❌ Mistake 2: Ignoring the 2.6 m² (28 sq ft) limit.
👉 Consequence: Hides slightly larger than 2.6 m² are misclassified. Incorrect Declaration.
❌ Mistake 3: Confusing "Full Grain" with "Split Leather."
👉 Consequence: Split leather has different tax rates and duties. Misclassification.
❌ Mistake 4: Not providing surface area proof.
👉 Consequence: Customs demands proof. Delay in clearance + Storage fees.
✅ Correct Action:
"Bovine Leather, Full Grain, Unsplit, Unit Area 2.5 m², For Footwear Upper, Tanned, Dressed, Model XYZ."
🎯 7. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Full Grain, Unsplit, ≤ 2.6 m² = 25% Duty (US)"
🔹 "Misclassify as 'Other' = Fraud, Not Savings!"
🔹 "Area is Key, Use is Specific, Tax is Heavy!"
📌 Pro Tip:
If your bovine upper leather is sourced from Vietnam, Italy, or Brazil, you may qualify for preferential tariffs or no Section 301 surcharge in the US.
Recommendation:
📞 Consult a licensed customs broker.
📄 Obtain a Pre-Ruling (Advance Ruling) from US Customs if uncertain.
🚀 Optimize your supply chain to avoid the 25% US tariff!
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Dollar of Tax Saved is Pure Profit!
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.