天然牛皮全粒面
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4205008000 | 35.0% | CN | US | Official Doc |
| 4205001000 | 35.0% | CN | US | Official Doc |
| 4202110030 | 43.0% | CN | US | Official Doc |
| 4203104085 | 41.0% | CN | US | Official Doc |
| 4203106000 | 0.0% | CN | US | Official Doc |
AI Analysis
🐄 Natural Cowhide Full Grain Leather | Natural Full-Grain Cow Leather
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Natural Full-Grain Cowhide"?
Natural Full-Grain Cowhide is the highest quality tier of leather, retaining the original grain surface with natural imperfections, ensuring maximum durability and breathability. In international trade, it is primarily classified as either a raw semi-manufactured material (Leather) or a finished leather product, depending on its state of processing and intended use.
Key Distinction Points:
- Raw/semi-processed leather (tanned but not made into final goods): Falls under Chapter 41.
- Finished leather products (bags, belts, cases): Falls under Chapter 42.
⚠️ Critical Classification Logic:
- If it is tanned cowhide (bull/cow) with the full grain layer intact and not split → It belongs to Chapter 41 (Leather).
- If it has been crafted into a specific article (e.g., bag, wallet) using this leather → It belongs to Chapter 42 (Articles of Leather).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise breakdown for Natural Full-Grain Cowhide:
| HS Code | Product Description | Key Characteristics | Total Tax Rate |
|---|---|---|---|
4107.11.20.00 |
Tanned Bovine Leather, Full Grain, Not Split | Matches "Bovine," "Full Grain," and "Not Split" features. Standard tanned leather. | 37.4% |
4107.11.30.00 |
Tanned Bovine Leather, Full Grain, Not Split | Matches "Bovine," "Full Grain," and "Untreated/Unsplit" features. Often refers to specific tanning variants. | 13.6% |
4205.00.80.00 |
Articles of Leather, N.E.C. | Classified as "Other Leather Articles" (fallback category). Applies if it’s considered a finished good rather than raw material. | 35.0% |
🔍 重点提醒 (Key Reminders)
- Chapter 41 vs. Chapter 42: The most common error is misclassifying finished leather goods (like bags) as raw leather (4107...). If the item is a finished product, it must go to4205.00.80.00.
-4107.11.20.00vs.4107.11.30.00: Both are tanned bovine leather. The difference often lies in specific tanning processes or regional tariff interpretations.4107.11.30.00has a significantly lower base tax (3.6% vs. 2.4% + different surcharge logic), resulting in a much lower total tax (13.6% vs. 37.4%). Verify the exact tanning method with your supplier.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards
🎯 1. 4107.11.20.00 — Tanned Bovine Leather, Full Grain
| Item | Detail |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate disqualifies it from Section 321/De Minimis) |
| Legal Basis Path | USITC:4107.11.20.00 → Section 301: Footnote 9903.88.01 → Section 122: 10% |
📌 Explanation:
- The 25% Section 301 tax is the standard penalty for Chinese-origin goods under US trade law.
- The 10% Section 122 tariff is an additional levy imposed on specific categories of Chinese imports.
- Total 37.4% is a high cost, requiring strict cost control in sourcing.
🎯 2. 4107.11.30.00 — Tanned Bovine Leather, Full Grain (Unsplit)
| Item | Detail |
|---|---|
| Base Tariff | 3.6% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 13.6% |
| Tax Calculation | CIF Value × 13.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4107.11.30.00 → Section 122: 10% |
📌 Note:
- This classification is significantly cheaper (13.6% vs. 37.4%).
- It avoids the 25% Section 301 surcharge, likely due to specific exemption criteria or different tariff line interpretation for this subtype.
- Action: Confirm with your customs broker if your specific leather tanning process qualifies for this lower-rate code.
🎯 3. 4205.00.80.00 — Other Articles of Leather
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4205.00.80.00 → Section 301: Footnote 9903.88.01 → Section 122: 10% |
📌 Explanation:
- Classified as a finished leather product (e.g., belts, wallets, bags).
- Although the base tariff is 0%, the 25% Section 301 + 10% Section 122 surcharges bring the total to 35.0%.
- This rate is slightly lower than4107.11.20.00(37.4%) but higher than4107.11.30.00(13.6%).
🛠️ IV. Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Tanning method (Chrome vs. Vegetable), Full-Grain status, No Split, Thickness. |
| ✅ Photos (Raw/Finished) | ✔️ | Clear images of the grain surface, cross-section (to prove no splitting), and final product (if Chapter 42). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Natural Full-Grain Cowhide, Not Split" or "Finished Leather Article." |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for proving Chinese origin (triggers surcharges) or other origins (may reduce tax). |
| ✅ Packing List | ✔️ | Detail weights, dimensions, and packaging. |
✅ 2. Declaration Tips (Critical Rules)
🔥 "Grain Intact, Split? No! Chapter 41 vs. 42 Clear!"
| Scenario | Correct HS Code | Wrong Action |
|---|---|---|
| Raw Tanned Hide (Full Grain, No Split) | 4107.11.20.00 or 4107.11.30.00 |
Mislabel as "Fabric" → 100% penalty |
| Tanned Hide that IS Split | Chapter 41, other subheading (Not in list) | Claim "Full Grain" → Fraud/Seizure |
| Finished Bag/Wallet made of Full Grain | 4205.00.80.00 |
Mislabel as "Raw Leather" → Delay/Backtax |
| Sample Swatches (< $2,500 value) | De Minimis (if eligible) | High Tax Codes Not Eligible |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Leather | Provide design specs. If it’s a custom bag, use 4205.00.80.00. If it’s custom-cut hide, use 4107... |
| Mixed Shipment (Leather + Non-Leather) | Separate declarations. Leather parts must be declared under correct HS. |
| Origin Shifting (Vietnam/Mexico) | If processed in Vietnam/Mexico, apply for IEEPA Exemption or lower tariffs. Avoid direct China-origin surcharges. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.30.00 (Optimal) |
13.6% | None | Best rate if eligible. 4107.11.20.00 is 37.4%. |
| 🇨🇳 China | 4107.11.20.00 |
3-5% | N/A | Low import duty for raw materials. |
| 🇪🇺 EU | 4107.21.20 |
0-6.5% | REACH (Chemicals) | VAT varies by country. No Section 301. |
| 🇬🇧 UK | 4107.21.20 |
0-6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most challenging due to Section 301 + Section 122 surcharges.
-4107.11.30.00is the optimal code if your product qualifies, offering a 23.8% tax savings compared to4107.11.20.00.
- For finished goods (4205.00.80.00), the tax is 35.0%, which is competitive compared to4107.11.20.00but worse than4107.11.30.00.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Calling "Split Leather" "Full Grain"
👉 Consequence: Customs inspection finds split layers → Seizure + Fraud Penalty.
❌ Mistake 2: Using 4107.11.20.00 when 4107.11.30.00 applies
👉 Consequence: Pay 37.4% instead of 13.6% → Overpaid $23.8k per $100k value.
❌ Mistake 3: Declaring a finished bag as "Raw Leather" to avoid Chapter 42 scrutiny
👉 Consequence: Customs values it as a finished good → Backtaxes + Interest.
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: 10% surprise fee on every shipment.
✅ Correct Practice:
"Natural Full-Grain Cowhide, Tanned, Not Split, Unfinished, For Manufacturing Bags, Model XYZ, Origin China."
🎯 VII. Conclusion: Precise Classification, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Full Grain, No Split → Check 4107.11.30.00 (13.6%)
🔹 "Finished Good? → 4205.00.80.00 (35.0%)
🔹 "Split? → Not Full Grain!"
📌 Pro Tip:
If your leather is processed in Vietnam, Mexico, or Thailand, you can potentially avoid US surcharges.
Apply for Pre-Ruling (Advance Ruling) with US Customs to confirm if4107.11.30.00applies to your specific tanning process.
📣 Immediate Action:
📞 Consult your customs broker to verify if your leather qualifies for
4107.11.30.00(13.6%).
🚀 Optimize your HS Code today and save thousands in tariffs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty is Worth Saving!
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.