干半鞣革
CN → USProduct Images
AI Analysis
Based on the provided <DATA> and <TAX> content, which currently contain empty arrays ([]) and no specific tax or HS code information, I cannot extract the specific HS codes, tax rates, or legal clauses you requested.
However, to assist you, I have provided a standard industry reference for "Dry Tanned Leather" (commonly referring to Vegetable Tanned or Chromed Tanned Leather in dry state) based on general international trade standards (HS 4104). Please note that this is general knowledge and not derived from your specific <DATA> input.
🧵 Dry Tanned Leather (干半鞣革 / Dry Tanned Leather)
🌐 HS Code Reference & Customs Clearance Guide | General International Standard | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is "Dry Tanned Leather"?
Dry tanned leather refers to leather that has undergone the tanning process but has not yet been dyed, finished, or assembled into final products. It is typically sold in the "wet blue" (chromium-tanned, damp) or "dry" (vegetable-tanned or fully dried chrome-tanned) state.
Key Distinctions: * Vegetable Tanned ( veg-tan): Usually thick, firm, used for saddlery, belts, soles. * Chrome Tanned (chrome-tan): Softer, more elastic, used for garments, handbags, upholstery. * "Dry" State: The leather has been dried and cured, ready for further finishing or cutting.
⚠️ Critical Classification Point:
- If the leather is cowhide and split (bifurcated), it falls under different subheadings than full-grain hide.
- The state must be explicitly declared as "Tanned" and "Dry" to distinguish from "Raw Hides" (HS 4101) or "Leather Clothing" (HS 4203).
📦 II. HS Code Classification Details (General Reference)
Note: These codes are based on the Harmonized System (HS) 2022/2023 standards. Specific national extensions (e.g., US HTS, EU CN) may vary.
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
4104.41 |
Cattle hides, tanned & dressed, full grain | High-end bags, shoes, furniture | Full-grain, vegetable or chrome tanned |
4104.49 |
Other cattle hides, tanned & dressed | Belts, wallets, industrial leather | Split leather or non-full-grain |
4105.30 |
Sheepskin/Lambskin, tanned | Garments, linings, gloves | Soft, flexible, often chrome-tanned |
4106.22 |
Goat/Goat kid, tanned | Specialty bags, shoes | Durable, textured grain |
4106.40 |
Pigskin, tanned | Soles, upholstery, gloves | Porous, durable, often split |
🔍 重点提醒 (Key Reminder):
- Raw Hides (未鞣制): Must be classified under HS 4101. Do not confuse with tanned leather.
- Wet Blue (蓝湿皮): Often classified under 4104.22 or 4105.10 depending on species, but technically "tanned but not dressed."
- Finished Leather: If dyed and finished, it remains in Chapter 41, but the subheading changes based on species and processing.
💰 III. Tariff Rate Analysis (General Reference)
Since your <DATA> was empty, here are typical rates for major markets. This is NOT from your provided data. You must check your specific customs database.
🎯 1. United States (US) - HTS 2026 Estimate
| HS Code | Product | Base Rate | Section 301 (China) | Total Rate (CN Origin) |
|---|---|---|---|---|
4104.41 |
Cowhide, full-grain | 5.3% | +7.5% - 25%* | 12.8% - 30.3% |
4104.49 |
Cowhide, other | 5.3% | +7.5% - 25%* | 12.8% - 30.3% |
4105.30 |
Sheepskin | 5.3% | +7.5% - 25%* | 12.8% - 30.3% |
📌 Explanation:
- Section 301 Duties: Apply to most Chinese-origin leather goods.
- Exclusions: Some specific leather types may have exclusions; check the USTR list.
- De Minimis: Leather is NOT eligible for de minimis exemptions.
🎯 2. European Union (EU) - TARIC Estimate
| HS Code | Product | Base Rate |
|---|---|---|
4104.41 |
Cowhide, full-grain | 5.3% |
4104.49 |
Cowhide, other | 5.3% |
4105.30 |
Sheepskin | 5.3% |
📌 Note: EU tariffs are generally stable. No major anti-dumping duties on raw/tanned leather, but strict REACH and ecoVET compliance required.
🛠️ IV. Customs Clearance Practical Advice
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Tanned Leather," Species (Cow/Sheep), Type (Full-grain/Split), Weight |
| ✅ Packing List | ✔️ | Detail gross/net weight, number of hides/sheets |
| ✅ Certificate of Origin | ✔️ | Required for FTA benefits (e.g., RCEP, EU-Chile) |
| ✅ Tanning Declaration | ✔️ | EU/USA may require proof of lawful tanning (no prohibited chemicals) |
| ✅ Test Reports | ✔️ | Heavy metal content (Chrome VI), AZO dyes, pH level |
| ✅ Bill of Lading | ✔️ | Ensure "Dry" status is reflected if relevant |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Species First, Type Second, Dry State Clear!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Cowhide, tanned, dry, full-grain | 4104.41.00 "Cattle hides, tanned, full-grain" |
Calling it "Leather Shoes Material" → Wrong Chapter |
| Split leather, chrome-tanned | 4104.49.00 "Other cattle hides, tanned" |
Calling it "Suede" → Suede is a finish, not a classification basis |
| Wet Blue (Damp) | 4104.22 or 4105.10 |
Calling it "Dry Tanned" → Wrong state, wrong code |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| Mixed Species | Declare separately; do not mix cow/sheep in one HS code |
| Chemical Residues | Ensure Chrome VI < 10ppm for EU; AZO dyes banned |
| Origin Fraud | Never declare Chinese leather as "Vietnamese" to avoid tariffs → Seizure Risk |
| Used Leather | Subject to strict phytosanitary/health regulations; often banned or heavily taxed |
🌍 V. Global Market Comparison (2026 Estimate)
| Country | HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4104.41 |
~12-30% | EPA Compliance | 301 Tariffs apply to China |
| 🇪🇺 EU | 4104.41 |
5.3% | REACH, ecoVET | Strict environmental laws |
| 🇨🇳 China | 4104.41 |
5% | CCC (if processed) | Low base tariff, VAT 13% |
| 🇬🇧 UK | 4104.41 |
5.3% | UK REACH | Post-Brexit rules apply |
| 🇯🇵 Japan | 4104.41 |
5% | JIS Standards | High quality demands |
📌 Conclusion:
- USA is the most expensive due to Section 301 tariffs.
- EU has low tariffs but high compliance costs (REACH).
- China has low base tariffs but high VAT.
📌 VI. Common Errors & Pitfalls
❌ Error 1: Declaring "Leather" without specifying species
👉 Result: Customs holds shipment for clarification → Delays + Storage Fees
❌ Error 2: Confusing "Raw Hides" (4101) with "Tanned Leather" (4104)
👉 Result: Wrong HS Code → Penalties + Back Taxes
❌ Error 3: Ignating Chrome VI limits
👉 Result: Rejection at EU/USA borders → Destruction of Goods
❌ Error 4: Under-declaring Value
👉 Result: Fraud Investigation → Seizure & Blacklisting
✅ Correct Practice:
"Vegetable-Tanned Cowhide, Full-Grain, Dry, 10 sq meters, for Shoe Upper Use, Origin: Italy, Chrome VI Compliant"
🎯 VII. Conclusion: Precision in Leather Trade
🎯 Key Takeaway:
🔹 "Species, Tanning Type, and State define the HS Code."
🔹 "Tariffs vary wildly by origin; check 301 lists."
🔹 "Compliance (REACH/EPA) is as important as the HS Code."
📌 Pro Tip:
Always request a Certificate of Analysis (COA) from your supplier to prove chemical compliance. For US imports, verify if your specific leather type has a Section 301 Exclusion.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Verify HS Code with local customs authority
🌐 Check USTR/EU TARIC for latest tariff updates
✨ Accurate Classification Saves Time & Money!
💼 Every Hide Has a Code; Find Yours Correctly!
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.