制鞋和皮革鞣制用湿盐
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4106211000 | 12.4% | CN | US | Official Doc |
| 4104114060 | 15.0% | CN | US | Official Doc |
| 4106219000 | 12.4% | CN | US | Official Doc |
| 4104115030 | 13.3% | CN | US | Official Doc |
| 4106211000 | 12.4% | CN | US | Official Doc |
AI Analysis
🥾 Wet-Salted Leather for Shoe Manufacturing & Tanning
🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What is "Wet-Salted Leather"?
Wet-salted leather refers to raw hides or skins that have been salted while still in a wet state, primarily to prevent decomposition and preserve the material during storage and transport. In the context of shoe manufacturing, this material is an essential intermediate good, serving as the precursor to finished leather.
It is categorized based on the animal origin (Sheep/Goat vs. Cattle/Horse) and the state of preservation (Wet/Salted). Unlike dried leather, wet-salted leather requires specific handling to maintain moisture content, ensuring it remains suitable for rehydration and subsequent tanning processes.
⚠️ Key Distinction:
- Animal Origin: Is it Sheep/Goat (4106.21) or Cattle/Horse (4104.11)? This is the primary determinant for HS Code selection.
- State: Is it Wet-Salted (preserved with salt while wet)? If yes, it generally falls under 4106 or specific 4104 subheadings for wet-salted goods.
- Usage: Explicitly stated as "for shoes" or "shoe upper leather." While usage is secondary to physical characteristics in HS classification, it confirms the material's readiness for footwear production.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, the following HS Codes are relevant for Wet-Salted Leather used in shoe manufacturing:
| HS Code | Product Description | Material/State | Application | Tax Rate (Total) |
|---|---|---|---|---|
4106.21.10.00 |
Wet-salted sheep/goat skins, prepared for shoes | Sheep/Goat, Wet State | Shoe upper preparation | 12.4% |
4104.11.40.60 |
Wet-salted leather, other than sheep/goat | Cattle/Horse, Wet State | General shoe leather | 15.0% |
4106.21.90.00 |
Other wet-salted sheep/goat skins | Sheep/Goat, Wet State | Other leather applications | 12.4% |
4104.11.50.30 |
Wet-salted cattle/horse leather | Cattle/Horse, Wet State | Common shoe leather | 13.3% |
🔍 Key Insight:
- Sheep/Goat (4106.21): Generally attracts a lower base tariff (2.4%) but is subject to the same additional duties. Total rate: 12.4%.
- Cattle/Horse (4104.11): Base tariffs vary (3.3% - 5.0%).
-4104.11.40.60: Highest total rate (15.0%) due to a 5.0% base tariff.
-4104.11.50.30: Moderate total rate (13.3%) with a 3.3% base tariff.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Policy)
🎯 1. 4106.21.10.00 & 4106.21.90.00 —— Wet-Salted Sheep/Goat Skin
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Surcharge | 0.0% (Note: Data indicates 0.0% for this specific subheading in the provided dataset) |
| Section 122 Tariff | +10.0% (Specific to China-origin goods in this context) |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ No (Leather goods are generally not eligible for de minimis exemptions under current US regulations) |
| Legal Basis Path | HTSUS:4106.21 → Section 122 Authority |
📌 Explanation:
- The 10% Section 122 tariff is applied specifically to this category in the provided data.
- Section 301 is listed as 0.0% for these codes in this specific dataset, which may reflect recent exclusions or specific product categorizations. Always verify with the latest USITC lists.
- The base rate of 2.4% is standard for wet-salted sheep/goat skins.
🎯 2. 4104.11.40.60 —— Wet-Salted Cattle/Horse Leather (Other)
| Item | Content |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 15.0% |
| Tax Calculation | CIF Value × 15.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4104.11 → Section 122 Authority |
📌 Note:
- This code has the highest base tariff (5.0%) among the listed options.
- The additional 10% results in the highest total effective rate of 15.0%.
- This applies to wet-salted cattle/horse leather that does not fall into other specific subheadings.
🎯 3. 4104.11.50.30 —— Wet-Salted Cattle/Horse Leather (Common)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:4104.11 → Section 122 Authority |
📌 Note:
- This code represents a "middle ground" for cattle/horse leather.
- Base rate of 3.3% + 10% surcharge = 13.3% total.
- Suitable for common shoe leather materials derived from cattle or horses.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Wet-Salted [Sheep/Goat/Cattle] Leather," HS Code, and Country of Origin. |
| ✅ Packing List | ✔️ | Detail weight, quantity, and packaging type (e.g., salted hides in plastic bags). |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping documents. |
| ✅ Certify of Origin (CO) | ✔️ | Essential for determining eligibility for specific tariffs (e.g., Section 122). |
| ✅ Product Description | ✔️ | Include: "Wet-Salted," Animal Type (Sheep/Goat/Cattle/Horse), Intended Use (Shoe Manufacturing). |
| ✅ Safety Data Sheet (SDS) | ✔️ | May be required to confirm salt content and non-hazardous nature. |
| ✅ Import License | ❓ | Check if any specific agricultural import permits are needed. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Animal Type First, State Wet-Salted, Use for Shoes"
| Situation | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Sheep/Goat Hides | 4106.21.10.00 or 4106.21.90.00 |
Misdeclare as cattle leather → 13.3%-15.0% |
| Cattle Hides (High Base) | 4104.11.40.60 |
Misdeclare as sheep → 12.4% (Risk of penalty) |
| Cattle Hides (Standard) | 4104.11.50.30 |
Vague description "Leather" → Customs Reassessment |
| Dried Leather | Different HS Code (e.g., 4104/4105) | Declare as "Wet-Salted" → False Declaration |
⚠️ Critical Warning:
- Do NOT under-declare the value. Wet-salted leather is bulky and heavy; accurate weight-based valuation is crucial.
- Specify the animal type clearly. "Leather" is too vague. Use "Wet-Salted Sheep Skin" or "Wet-Salted Cowhide."
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate sheep/goat from cattle/horse in documentation to avoid misclassification. |
| Salt Content | Ensure packaging prevents leakage. Customs may inspect for excessive salt which can affect weight/tariff. |
| Storage Conditions | Wet-salted leather must be kept wet/damp during transport to prevent drying/cracking. Mention "Refrigerated/Controlled Temp" if applicable. |
| Section 122 Eligibility | Verify if the specific product qualifies for the 10% Section 122 tariff. Some exclusions may apply. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4106.21.10.00 / 4104.11.x0.x0 |
12.4% - 15.0% | None specific | Section 122 + Base Tariff |
| 🇨🇳 China | 4106.21.10.00 / 4104.11.x0.x0 |
2.4% - 5.0% | None | No Section 122 surcharge |
| 🇪🇺 EU | 4106.21.10 / 4104.11.x0 |
4.0% - 6.0% | REACH Compliance | No US-style additional tariffs |
| 🇬🇧 UK | 4106.21.10 / 4104.11.x0 |
4.0% - 6.0% | UKCA | Post-Brexit rates may vary |
📌 Conclusion:
- USA tariffs are significantly higher due to Section 122 surcharges (10%).
- China and EU have lower base rates for the same goods.
- Strategic Sourcing: If importing from China to the US, factor in the 10-15% total duty cost. Consider sourcing from non-China origins if eligible for lower tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Misidentifying Animal Type
👉 Consequence: Wrong HS Code → Audit & Penalties. Sheep/Goat (4106) vs. Cattle (4104) have different base rates.
❌ Error 2: Vague Description "Leather"
👉 Consequence: Customs delays, manual examination → Storage Fees & Demurrage.
👉 Fix: Use "Wet-Salted Sheep Skin, for Shoe Manufacturing."
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underestimating landed cost. The 10% surcharge is significant for bulk shipments.
❌ Error 4: Improper Packaging
👉 Consequence: Dried out leather during transit → Quality Rejection. Wet-salted leather must remain moist.
✅ Correct Practice:
"Wet-Salted Sheep Hides, Salted, for Shoe Upper, HS 4106.21.10.00, Origin China"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency
🎯 Remember:
🔹 "Wet-Salted, Animal Type, Section 122 +10%"
🔹 "Sheep/Goat: 12.4%, Cattle: 13.3%-15.0%"
🔹 "Clear Description Saves Time & Money"
📌 Pro Tip:
If your wet-salted leather is originating from Vietnam, Cambodia, or Thailand, you may avoid the Section 122 surcharge, potentially lowering your total duty.
Recommendation:
📞 Contact a licensed customs broker.
📄 Provide detailed product specifications (Animal type, wet state, salt content).
🚀 Ensure accurate HS Code classification to optimize duty costs.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent 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.