全粒面马皮鞋面
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107113000 | 13.6% | CN | US | Official Doc |
| 4107118000 | 12.4% | CN | US | Official Doc |
| 4104411020 | 35.0% | CN | US | Official Doc |
| 4104415000 | 13.3% | CN | US | Official Doc |
| 4101501091 | 17.5% | CN | US | Official Doc |
AI Analysis
🐴 Leather Shoe Vamps (Full Grain Horsehide)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Full Grain Horsehide Vamps"?
"Full Grain Horsehide Shoe Vamps" are premium components used in high-end footwear manufacturing. In international trade, classification depends strictly on the state of processing (finished vs. semi-finished) and material integrity.
Key Distinction Points: * Semi-Finished (Unmade/Prepared Leather): If the horsehide is only tanned and dressed but not yet cut or stitched into a specific shoe shape → Falls under Chapter 41. * Finished Shoe Component: If the leather is cut, shaped, and specifically prepared as a "vamp" (upper part of the shoe) ready for assembly → Falls under Chapter 64 (Footwear Parts/Finished Footwear).
⚠️ Critical Warning:
- Misclassifying a finished shoe part as raw leather can lead to severe penalties due to lower duty evasion on raw materials.
- Conversely, classifying semi-finished leather as a shoe part may incur higher duties unnecessarily if not properly documented.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the correct HS Codes for "Full Grain Horsehide Shoe Vamps" depending on their processing stage:
| HS Code | Product Description | Processing Stage | Duty Rate (Total) |
|---|---|---|---|
4107.11.30.00 |
Semi-Finished Full Grain Horsehide Leather | Raw/Prepared Leather (Not cut into specific shoe parts) | 13.6% |
4107.11.80.00 |
Semi-Finished Full Grain Horsehide Leather (Further Processing Attribute) | Raw/Prepared Leather (Specific further processing intent) | 12.4% |
6403.99.90.65 |
Finished Full Grain Leather Shoe Vamp | Cut/Shaped Vamp (Footwear Component) | 20.0% |
6403.99.90.71 |
Finished Full Grain Leather Shoe Vamp (Core Leather Requirement Met) | Cut/Shaped Vamp (Compliant with leather vamp standards) | 20.0% |
6406.10.10.00 |
Finished Shaped Leather Shoe Vamp (Shoe Part) | Pre-formed Shoe Part (Component category) | 20.0% |
🔍 Key Takeaway:
- Chapters 41 vs. 64: The primary split is between Chapter 41 (Leather & Leather Articles, semi-finished) and Chapter 64 (Footwear, finished components).
- Duty Impact: Semi-finished leather (Ch. 41) attracts 12.4%–13.6%, while finished shoe vamps (Ch. 64) attract 20.0%.
- Why the difference? Finished components are considered closer to the final consumer product, thus carrying higher tariffs in certain trade regimes (e.g., US Section 301/122 clauses).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Includes recent import periods (referenced as 2025/2026 context)
🎯 1. HS Code 4107.11.30.00 & 4107.11.80.00
Category: Semi-Finished Full Grain Horsehide (Leather, not further worked)
| Item | Detail |
|---|---|
| Base Tariff | 2.4% – 3.6% (Ad Valorem) |
| Section 301 / 122 Clause Tariff | +10.0% (Specific surcharge for Chinese-origin leather goods) |
| Total Tariff | 12.4% (4107.11.80.00) or 13.6% (4107.11.30.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (Section 301 goods generally excluded from de minimis benefits) |
| Legal Basis Path | USITC Subheadings → Section 301 Tariff List → 122 Clause Footnotes |
📌 Explanation:
- Base Tariff: Low because these are raw/semi-finished materials.
- 122 Clause/Section 301: Adds a significant 10% surcharge specifically targeting Chinese-origin leather products.
- Total: 12.4%–13.6%. This is the lower duty option IF you are importing semi-finished leather to be cut locally in the US.
🎯 2. HS Code 6403.99.90.65, 6403.99.90.71, 6406.10.10.00
Category: Finished Full Grain Leather Shoe Vamps (Shoe Components/Footwear Parts)
| Item | Detail |
|---|---|
| Base Tariff | 10.0% (Ad Valorem) |
| Section 301 / 122 Clause Tariff | +10.0% (Specific surcharge for Chinese-origin footwear parts) |
| Total Tariff | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Exemption | ❌ Not Applicable (Footwear parts from China face high barriers) |
| Legal Basis Path | USITC Chapter 64 → Section 301 Tariff List → Footwear Parts Regulations |
📌 Explanation:
- Base Tariff: Higher (10%) because these are classified as footwear parts/components, closer to finished goods.
- 122 Clause/Section 301: Adds another 10% surcharge.
- Total: 20.0%. This is the higher duty option IF you import pre-cut, shaped vamps ready for stitching.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Full Grain Horsehide," "Semi-Finished" OR "Shoe Vamp." |
| ✅ Process Description | ✔️ | Detail tanning, dressing, cutting, and stitching stages. |
| ✅ Photos (Front/Back/Edge) | ✔️ | Show texture, grain, and whether pieces are cut/shaped. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly. |
| ✅ Packing List | ✔️ | Separate if mixing semi-finished leather with finished parts. |
| ✅ Origin Certificate | ✔️ | Prove Chinese origin (triggers 122 clause). |
✅ 2. Declaration Tips (Golden Rules)
🔥 “State the State: Semi-Finished = Ch.41, Shaped Vamp = Ch.64!”
| Scenario | Correct Declaration | Wrong Practice | Result |
|---|---|---|---|
| Raw Horsehide Hides/Skins | 4107.11.30.00 / 4107.11.80.00 |
Declare as "Shoe Parts" | Overpay duties (13.6% vs 20% is fine, but wrong classification risks) |
| Cut & Shaped Vamps | 6403.99.90.65 / 6406.10.10.00 |
Declare as "Raw Leather" | Underpayment + Penalty! Customs will reclassify and charge 20%. |
| Mixed Shipment | Separate Lines | Combine on one line | Customs audit delay, potential seizure. |
| "Vamp" vs. "Panel" | Use "Shoe Vamp" or "Upper Component" | Use vague "Leather Panel" | Ambiguity leads to classification disputes. |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Cuts | Provide customer drawings proving the shape is specific to footwear uppers → Justifies Ch. 64. |
| Semi-Finished for Further Processing | If you plan to cut/shape in the US, declare as Ch. 41 to save ~6.4% in duties. |
| Fully Finished Uppers (with lining/stitching) | May still fall under 6406.10.10.00 if still a "part." If fully assembled into a shoe, it becomes Chapter 64 Footwear (different rates). |
| De Minimis (Section 321) | ❌ Do Not Use. Leather products from China are generally excluded from the $800 de minimis exemption under Section 301. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.80.00 / 6403.99.90.65 |
12.4%–20.0% | None specific | 122 Clause applies. High duties on Ch. 64. |
| 🇨🇳 China | 4107.11.30.00 / 6403.99.90.65 |
Varies (5%-10%) | N/A | Domestic trade, lower tariffs. |
| 🇪🇺 EU | 4107.11.30 / 6406.10.10 |
~10% | REACH, LFGB | No Section 301 equivalent, but carbon border tax (CBAM) may apply later. |
| 🇬🇧 UK | 4107.11.30 / 6406.10.10 |
~10% | UKCA | Post-Brexit tariffs align with EU generally. |
📌 Conclusion:
- USA is the most challenging market due to the 122 Clause/Section 301 10% surcharge on top of base tariffs.
- Importing Semi-Finished Leather (Ch. 41) saves ~6.4% compared to imported finished vamps (Ch. 64). Consider off-shore cutting if feasible.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling "Shoe Vamps" "Leather Panels" to avoid Ch. 64 duties.
👉 Consequence: Customs recognizes the shape/function → Reclassified to 20% + Penalties.
❌ Error 2: Claiming "De Minimis" for horsehide vamps under $800.
👉 Consequence: Denied. Leather from China is excluded. Goods may be held or seized.
❌ Error 3: Mixing semi-finished and finished goods in one container without clear segregation.
👉 Consequence: Audit Trigger. Customs may assess higher duty on the entire shipment.
✅ Correct Approach:
"Full Grain Horsehide Leather, Semi-Finished, Unworked, for Further Cutting" (for Ch. 41)
"Full Grain Horsehide Leather Shoe Vamps, Cut and Shaped, for Footwear Assembly" (for Ch. 64)
🎯 VII. Conclusion: Smart Classification, Cost Savings!
🎯 Remember the Rule:
🔹 "Semi-Finished = Ch.41 (12.4-13.6%), Shaped Vamp = Ch.64 (20%)."
🔹 "122 Clause Adds 10% on Top. Don't Hide the Shape!"
🔹 "Separate Lines, Clear Docs, Avoid Audits!"
📌 Pro Tip:
If you are a US-based manufacturer, consider importing Semi-Finished Horsehide (Ch. 41) and performing the cutting/shaping domestically. This saves 6.4% in duties on the value of the leather.
For pre-cut vamps, ensure your Invoice Description precisely matches6403.99.90.65or6406.10.10.00to avoid classification delays.
📣 Immediate Action:
📞 Contact Your Freight Forwarder to confirm HS Code selection based on processing stage.
📄 Prepare Detailed Product Photos showing grain and shape.
🚀 Optimize Your Supply Chain: Choose Ch. 41 if you have cutting capabilities in the US; choose Ch. 64 if you need ready-to-stitch parts.
✨ Professional Clearance Starts with Precise Classification!
💼 Your Duty Cost is Calculable, Your Compliance is Essential!
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.