其他马皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4202110090 | 43.0% | CN | US | Official Doc |
| 4202316000 | 43.0% | CN | US | Official Doc |
| 4107998000 | 12.4% | CN | US | Official Doc |
| 4107118000 | 12.4% | CN | US | Official Doc |
Product Images
AI Analysis
🐎 Horsehide / Other Horse Skins (Other than Crusts)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What is "Other Horsehide"?
"Horsehide" refers to the skins of horses, donkeys, or mules that have been processed (tanned or crust) but are not yet made up into articles (like bags or shoes). In international trade, they are primarily classified under Chapter 41 (Raw Hides and Skins) or Chapter 42 (Articles of Leather).
The key distinction lies in the processing stage:
1. Crust/Half-Processed Leather: Tanned leather that has not been finished or made up into specific goods. These fall under HS Code 4107.
2. Made-up Articles: Leather processed into specific products like handbags, wallets, belts, or suitcases. These fall under HS Code 4202.
⚠️ Critical Distinction:
- If it is raw leather (tanned but not a final product) →归入 4107.xx.xx (Low Tax ~12.4%)
- If it is a finished good (bag, wallet, belt) →归入 4202.xx.xx (High Tax ~43.0%)
- Do NOT confuse "Horsehide Leather" with "Horsehide Garments" (which might fall under Chapter 43 or 61).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS Codes for "Other Horsehide" products:
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
4107.99.80.00 |
Other horsehide, other forms (General Catch-all) | Raw horsehide leather, crust leather, not specified elsewhere | 12.4% |
4107.11.80.00 |
Other horsehide, other forms (Patterned/Specified Leather) | Patterned, embossed, or specific textured horsehide leather | 12.4% |
4202.11.00.90 |
Trunk, suitcases, handbags, etc. (Surface: Other Leather) | Finished Goods: Handbags, briefcases, luggage made of horsehide | 43.0% |
4202.31.60.00 |
Articles of apparel/accessories (Surface: Leather/Reconstituted) | Finished Goods: Wallets, cardholders, keychains, small leather goods | 43.0% |
🔍 Key Insight:
- Raw/Unfinished Horsehide: Low tariff (12.4%). Ideal for importers who want to finish the leather domestically. - Finished Horsehide Goods: High tariff (43.0%). Reflects the "Made-up" nature of the product. - Note: The term "Other" (其他) in4107.99and4202.11is a "catch-all" for items not specifically listed under other subheadings (like full-grain or top-grain if specified differently).
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4107.99.80.00 & 4107.11.80.00 —— Raw/Unfinished Horsehide (Leather)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (Ad Valorem) |
| Section 301 Additional Tariff | 0.0% (No additional 25% tariff on raw leather) |
| Section 122 Tariff (IEEPA) | +10% (Specific tariff on Chinese-origin leather products under certain clauses) |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ No (Generally, leather imports require formal entry) |
| Legal Basis Path | HTSUS:4107.xx.xx → Section 122: IEPA:9903.01.xx (if applicable) |
📌 Explanation:
- Raw horsehide leather benefits from a low base tariff (2.4%). - It is exempt from the heavy 25% Section 301 tariffs that often hit manufactured goods. - The 10% "Section 122" tariff is the main additional cost. Note: Some sources may refer to this as part of the broader China tariff structure, but for these specific HS codes, the breakdown is explicit: 2.4% Base + 10% Specific = 12.4%.
🎯 2. 4202.11.00.90 & 4202.31.60.00 —— Finished Horsehide Goods (Bags, Wallets)
| Item | Content |
|---|---|
| Base Tariff | 8.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25% (Standard USITC Footnote for Apparel/Accessories) |
| Section 122 Tariff (IEEPA) | +10% (Specific tariff on Chinese-origin leather goods) |
| Total Tariff Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4202.xx.xx → USITC:Footnote 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- Finished leather goods are subject to a high base tariff (8.0%). - They incur the full 25% Section 301 additional tariff, unlike raw leather. - Plus the 10% Section 122 tariff. - Total: 43.0%. This is a significant cost increase. Importers must calculate if the profit margin can absorb this.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Preparation Checklist (All Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Horsehide Leather" or "Horsehide Handbag", not just "Leather Goods". |
| ✅ Packing List | ✔️ | Detail the weight, dimensions, and number of pieces. |
| ✅ Product Photos | ✔️ | Show the texture, label, and any brand logos. |
| ✅ Material Certificate | ✔️ | Confirm 100% horsehide (or blend). Mislabeling as "Cowhide" can lead to penalties. |
| ✅ Fiber Content Statement | ✔️ | Required for Chapter 42 articles. |
| ✅ Customs Bond | ✔️ | Continuous bond recommended for regular imports. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Raw vs. Made: Know the Stage!"
| Scenario | Correct HS Code | Wrong Declaration | Consequence |
|---|---|---|---|
| Raw Horsehide Skins | 4107.99.80.00 |
Declared as "Handbags" | 43.0% instead of 12.4% → Overpayment |
| Horsehide Wallets | 4202.31.60.00 |
Declared as "Raw Leather" | 43.0% instead of 12.4% → Penalty for Undervaluation |
| Horsehide Bag Parts | 4202.11.00.90 |
Declared as "Raw Leather" | 43.0% instead of 12.4% → Penalty |
| Mixed Material Goods | Check Composition | Declare as "All Leather" | If >50% horsehide, use Horsehide code; else, use general leather code. |
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Brand-Name Goods | Provide trademark authorization letters to avoid IPR seizure. |
| Used Horsehide | Generally prohibited or heavily restricted under CITES if from protected species. Ensure it's domestic farm-raised horse. |
| Reconstituted Leather | If mixed with paper/pulp, it may fall under 4202.31.60.00 but with different material disclosures. |
| Samples | If value < $800, may qualify for de minimis, but leather often has specific restrictions. Check CBP rulings. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.99.80.00 (Raw) |
12.4% | None | High tariff (43%) for finished goods. |
| 🇺🇸 USA | 4202.11.00.90 (Bag) |
43.0% | None | Significant cost increase. |
| 🇪🇺 EU | 4107.xx.xx |
~4.7% + VAT | None | No Section 301 equivalent. |
| 🇪🇺 EU | 4202.xx.xx |
~4.0% + VAT | REACH (Chemical Safety) | VAT is additional ~19-27%. |
| 🇨🇳 China | 4107.xx.xx |
8.0% - 10% | N/A | Export from China, Import to US. |
📌 Conclusion:
- USA is the most expensive market for finished horsehide goods due to the 25% Section 301 tariff. - Raw horsehide is taxed relatively low (12.4%) in the US, making it attractive for domestic finishing. - Finished goods face a 43% tariff, which may impact competitiveness.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Horsehide Handbag" as "Raw Horsehide Leather"
👉 Consequence: Underpayment of duties (12.4% vs 43%). CBP may seize goods, impose penalties, and retroactively collect taxes.
❌ Error 2: Not specifying "Horsehide" in the description, using only "Leather"
👉 Consequence: May be classified under "Cowhide" rates, which could be different. Ambiguity leads to hold-ups.
❌ Error 3: Ignoring the "Section 122" 10% tariff
👉 Consequence: Budget shortfall. Many importers only account for Base + Section 301, forgetting the 10% specific leather tariff.
❌ Error 4: Using "Leather Articles" for raw hides
👉 Consequence: Customs may reject Chapter 42 codes for raw materials, forcing redeclaration.
✅ Correct Practice:
"Raw Horsehide Leather, Tanned, Unfinished, Chinese Origin"
OR
"Women’s Handbag, Surface Material: Horsehide Leather, Lining: Synthetic, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Rule:
🔹 "Raw Leather: 12.4% (Low Cost)"
🔹 "Finished Goods: 43.0% (High Cost)"
🔹 "Always Specify Material: Horsehide, not just Leather"🔹 "HS Code Determines Your Cost. A 30% Difference is Huge!"
📌 Pro Tip:
If you are importing raw horsehide to manufacture bags domestically in the US, you benefit from the 12.4% rate. If you import finished bags, you pay 43.0%. Consider manufacturing strategy accordingly.
For Section 301 exclusions, check if any specific leather goods have been exempted in the latest USITC rounds (rare for leather, but always verify).
📣 Immediate Action:
📞 Consult with a licensed customs broker.
🚀 Provide product images and material composition.
📉 Calculate landed cost including 43.0% if importing finished goods.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in International 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.