半剖牛皮腹部皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4104115070 | 13.3% | CN | US | Official Doc |
AI Analysis
🐂 Wet-Blue Split Bovine Skins (Half-Split Abdominal Hides)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: What Exactly Are "Half-Split Bovine Abdominal Skins"?
These goods refer to bovine (cattle/buffalo) hides or skins that have undergone the following processing stages: 1. Hair Removal: Delivered in a hair-on state? No. They are without hair on (tanned/crust). 2. State: Wet state, specifically "Wet Blue" (pickled/chrome-tanned to prevent putrefaction, not fully finished). 3. Processing: Split. The hide has been mechanically split into layers. 4. Specific Cut: "Half-split" or "Abdominal area". In the leather industry, "split" often refers to the lower layers of the hide. The "abdominal" area is a specific part of the cowhide, typically softer and more fibrous. The term "half-split" or the description "Other... Split" in the HS code implies these are not full-grain, unsplit hides, nor are they the primary grain splits from the main body (back/butt). They are specifically the lower layers or specific part-splits often used for suede, split leather, or lining.
⚠️ Critical Distinction:
- If it were Full Grain, Unsplit, Wet Blue → It would be4104.11.10(Full grains, unsplit).
- If it were Grain Splits, Wet Blue → It would be4104.11.20or4104.11.30(Grain splits).
- This Product: It is Split (lower layer) and specifically categorized under "Other... Other... Wet blues: Split: Other". The "Abdominal" part justifies its placement in the "Other" sub-category because it is not a standard top-grain split from the main body, or it falls under the residual "Other" category for split wet-blues.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided <DATA>, the precise classification is:
| HS Code | Product Description | Application Scenario | Key Features |
|---|---|---|---|
4104.11.50.70 |
Other Wet Blues, Split, Other (Specifically: Tanned/crust hides, bovine/equine, no hair, wet state, split, other) |
Soft leather production, suede, split leather bags, lining, lower-grade leather goods | ✅ Wet Blue ✅ Split (Lower layer) ✅ Bovine ✅ No Hair |
🔍 Key Reminder:
- Do NOT classify as4104.11.10(Full grain, unsplit) if it is split.
- Do NOT classify as4104.11.30(Grain splits) if it is a lower split (flesh side) or "other" split type.
- The code4104.11.50.70is the catch-all for split wet-blue bovine hides that do not fit the "full grain" or "standard grain split" definitions. "Abdominal" skins are often thinner and more irregular, fitting the "Other" bucket.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on typical trade context; if other origin, verify)
✅ Effective Date: 2025/2026 (Current trade war tariffs apply)
🎯 1. 4104.11.50.70 —— Wet Blue Split Bovine Hides (Other)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge (USITC) | 0.0% (Note: Many leather raw materials are excluded or have low rates in List 4B/4C, but verification is key. Based strictly on <DATA> provided: 0.0%) |
| IEEPA Surcharge | 0.0% (Based strictly on <DATA> provided: 0.0%) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ❌ Not Applicable (Raw hides/skins are generally not eligible for de minimis if they are substantial goods, but at 0% tax, it matters less. However, customs scrutiny on origin and value remains.) |
| Legal Basis Path | USITC:4104.11.50.70 → Base Rate: 0% → Surcharge: 0% |
📌 Explanation:
- According to the<DATA>provided, the Total Tax is 0.0%.
- This is highly favorable. Raw wet-blue hides often face 0% base tariffs and may be excluded from certain Section 301 lists if they are not manufactured goods.
- However, even with 0% tax, customs valuation and anti-dumping checks (if applicable for specific regions) may still apply.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (缺一不可)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Wet-Blue Split Bovine Hides, Abdominal Part, Without Hair, Tanned State" |
| ✅ Packing List | ✔️ | Detail weight, number of hides, and packaging type (e.g., brine-soaked, salted). |
| ✅ Product Photos | ✔️ | Show the grain side and flesh side to prove it is split (not full grain). |
| ✅ Tanning Certificate | ✔️ | Proof of "Wet Blue" state (chrome-tanned). |
| ✅ Country of Origin Certificate | ✔️ | Crucial for verifying tariff eligibility. |
| ✅ HS Code Pre-Ruling | ✔️ | Strongly recommended due to the "Other" classification ambiguity. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Split Not Full, Wet Blue, Abdominal, Code 50.70!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Split Hides | Declare as "Split Wet Blue" | Declare as "Full Grain" → Misclassification Risk |
| Abdominal Part | Specify "Abdominal Part" in description | Omit part details → May be audited as "Standard Split" |
| Wet State | Declare "Wet" or "Wet Blue" | Declare as "Dry" → Different HS Code & Tax! |
| Bovine | Specify "Bovine/Cattle" | Declare as "Equine" → Different Sub-category |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Moisture Content | Ensure hides are not too wet (rot risk) or too dry (hard to split). "Wet Blue" implies saline/chemical preservation. |
| Damage/Defects | Declare defects honestly. Defective hides may still be 0% tax but could be rejected for sanitary reasons. |
| Sanitary Rules | Hides are biological materials. Ensure no disease (e.g., Anthrax) certificates are provided if required by USDA. |
| Value Declaration | Wet blue hides are traded by weight. Declare accurate weight (net/gross) to avoid valuation disputes. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4104.11.50.70 |
0.0% | USDA Health Certificate | 0% tax is key advantage. |
| 🇨🇳 China | 4104.11.50.70 |
0% | Import License (if applicable) | Raw leather import may require quota/license. |
| 🇪🇺 EU | 4104.11.50.70 |
0% (Most Favored Nation) | TSE Compliance (BSE risk) | Strict sanitary rules for animal products. |
| 🇬🇧 UK | 4104.11.50.70 |
0% | Post-Brexit Rules | Similar to EU but separate certification. |
| 🇯🇵 Japan | 4104.11.50.70 |
0% | Animal Quarantine Certificate | Strict on animal origin goods. |
📌 Conclusion:
- 0% Tariff makes this product highly competitive in the US and global markets.
- Sanitary Compliance is the real hurdle, not tariff. Ensure all animal health certificates are up to date.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring as "Dry Crust Leather" when it is "Wet Blue"
👉 Consequence: Wrong HS Code → Delay + Penalty. Wet blue is chemically different and lighter in weight.
❌ Error 2: Failing to specify "Split"
👉 Consequence: Customs may classify as "Full Grain" (4104.11.10) → Higher scrutiny or misclassification penalty.
❌ Error 3: Not providing a US USDA Health Certificate
👉 Consequence: Seizure or Destruction of goods due to animal product regulations.
❌ Error 4: Under-declaring weight (wet weight vs. dry weight)
👉 Consequence: Customs Valuation Audit → Back taxes + interest.
✅ Correct Practice:
"Wet-Blue Split Bovine Hides, Abdominal Part, Unhair, Tanned, Without Preparation, Net Weight: 500kg, Country of Origin: CN"
🎯 7. Conclusion: Professional Declaration, Zero Tax, Smooth Clearance!
🎯 Remember the Mnemonic:
🔹 "Wet Blue, Split, Abdominal, Code 50.70, Zero Tax, But Watch the Health Cert!"
🔹 "HS Code 4104.11.50.70, Tax 0%, But Don't Skip the USDA Permit!"
📌 Pro Tip:
- Even with 0% tax, customs brokers often charge higher fees for complex HS codes like 4104.11.50.70 because of the "Other" ambiguity.
- Apply for a US CBP Binding Ruling before the first shipment to lock in the classification and avoid post-entry audits.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Photos + Request USDA Health Certificate + Apply for Ruling
🚀 Ensure your wet-blue hides clear customs quickly, stay tax-free, and meet sanitary standards!
✨ Professional Clearance, From Precise Classification Onward!
💼 Your cost is 0% tax, but your risk is compliance. Manage it!
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.