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新鲜牛臀皮

CN → US
HS Code Tariff Rate Origin Destination Doc
4104115080 13.3% CN US Official Doc
4104195080 13.3% CN US Official Doc
4101901010 17.5% CN US Official Doc
4101901020 17.5% CN US Official Doc
0202 0.0% CN US Official Doc
0201 0.0% CN US Official Doc

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🐄 Fresh Cattle Buttock Skins – HS Code & Tariff Guide 2026 | Expert Customs Clearance Strategy


🌐 HS Code Classification & Duty Breakdown | 2026 Updated Tariff Rules | Pro Tips for Smooth Import

📌 One: Product Definition & Key Classification Logic

Fresh Cattle Buttock Skins are high-value raw materials used in leather production. In international trade, they are classified based on:
- Origin: Whether the skin is from the buttock (hindquarter) or other body parts
- Condition: Whether the skin is fresh, wet-salted, or un-dried/un-tanned
- Processing Stage: Whether it's raw, preliminary processed, or ready for tanning

⚠️ Critical Distinction:
- If the skin is fresh or wet-salted and from the buttock area, it falls under 4101.90.10.10 / 4101.90.10.20
- If the skin is fresh but not specifically from the buttock, and still un-dried, un-tanned, it’s classified under 4104.11.50.80 / 4104.19.50.80


📦 Two: HS Code Breakdown (2026 Official Tariff Table)

HS Code Product Description Key Features Taxable Status
4101.90.10.10 Fresh cattle buttock skin, matched with fresh or wet-salted cattle hide, specific anatomical part Buttock-only, fresh/wet-salted condition ✅ Taxable
4101.90.10.20 Fresh cattle buttock skin, matched with fresh cattle hide, other anatomical parts Buttock skin, fresh only, not wet-salted ✅ Taxable
4104.11.50.80 Fresh cattle buttock skin, matching wet-state cattle hide, not dried or tanned Fresh, un-dried, un-tanned, wet condition ✅ Taxable
4104.19.50.80 Fresh cattle buttock skin, matching unprocessed primary form of cattle hide Raw, not further processed, un-dried ✅ Taxable

🔍 Why This Matters:
- 4101.90.10.x0 applies only to buttock skins — even if fresh, if not from buttock, use 4104.xxxx
- 4104.11.50.80 / 4104.19.50.80 applies to any fresh skin that hasn’t undergone drying or tanning — even if it's from the buttock


💰 Three: 2026 Tariff Rates & Legal Basis (Detailed Tax Clause Breakdown)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 (inclusive)


🎯 1. 4101.90.10.10 – Fresh Buttock Skin (Fresh or Wet-Salted)

Item Detail
Base Duty Rate 0.0% (ad valorem)
Additional Tariff (Section 301) +7.5% (from USITC Footnote 9903.88.01)
Section 122 Tariff (IEEPA) +10.0% (under International Emergency Economic Powers Act)
Total Effective Duty 17.5%
Tax Calculation CIF Value × 17.5%
De Minimis Threshold Not applicable (denied under 9903.01.25)
Legal Pathway IEEPA:9903.01.25IEEPA:9903.01.24USITC:4101.90.10.10FOOTNOTE:9903.88.01

📌 Explanation:
- 7.5% = Section 301 Tariff (U.S. Trade Act 301, targeting China)
- 10% = Section 122 (IEEPA) — applies to all goods from China, including raw hides
- Total = 17.5%highly punitive, especially for high-value hides


🎯 2. 4101.90.10.20 – Fresh Buttock Skin (Fresh Only, Not Wet-Salted)

Item Detail
Base Duty Rate 0.0%
Additional Tariff (Section 301) +7.5%
Section 122 Tariff (IEEPA) +10.0%
Total Effective Duty 17.5%
Tax Calculation CIF × 17.5%
De Minimis ❌ Not eligible
Legal Pathway IEEPA:9903.01.25IEEPA:9903.01.24USITC:4101.90.10.20FOOTNOTE:9903.88.01

📌 Note:
- Even though the skin is not wet-salted, the buttock classification still triggers the same 17.5% rate
- The only difference is the processing condition — not the tariff


🎯 3. 4104.11.50.80 – Fresh Buttock Skin (Wet-State, Un-dried, Un-tanned)

Item Detail
Base Duty Rate 3.3%
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) +10.0%
Total Effective Duty 13.3%
Tax Calculation CIF × 13.3%
De Minimis ❌ Not eligible
Legal Pathway IEEPA:9903.01.24USITC:4104.11.50.80FOOTNOTE:9903.88.01

📌 Why Lower?
- Base duty = 3.3% (from standard tariff)
- No Section 301 (7.5%) — because this code is not listed under 301
- Still subject to 10% IEEPA (China-origin rule)
- Net = 3.3% + 10% = 13.3%


🎯 4. 4104.19.50.80 – Fresh Buttock Skin (Preliminary Form, Unprocessed)

Item Detail
Base Duty Rate 3.3%
Additional Tariff (Section 301) 0.0%
Section 122 Tariff (IEEPA) +10.0%
Total Effective Duty 13.3%
Tax Calculation CIF × 13.3%
De Minimis ❌ Not eligible
Legal Pathway IEEPA:9903.01.24USITC:4104.19.50.80FOOTNOTE:9903.88.01

📌 Key Insight:
- This code applies to any raw, unprocessed hide — even if from the buttock
- No 301 tarifflower overall duty
- Still subject to 10% IEEPA due to Chinese origin


🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)

✅ 1. Must-Have Documentation (No Exceptions!)

Document Required? Why It Matters
✅ Product Specification Sheet ✔️ Must confirm anatomical origin (buttock) and condition (fresh/wet-salted/un-dried)
✅ Skin Diagram / Cut Sheet ✔️ Proves buttock location — critical for 4101 vs 4104
✅ High-Res Product Photos (with markings) ✔️ Shows freshness, no tanning, no drying
✅ Commercial Invoice ✔️ Must state: “Fresh Cattle Buttock Skin, Un-dried, Un-tanned”
✅ Certificate of Origin (CO) ✔️ Required for IEEPA and 301 tariff determination
✅ Packing List ✔️ Shows quantity, weight, packaging — avoids misdeclaration
✅ Third-Party Lab Test (if needed) ✔️ For wet-salt content, microbial status, drying status

✅ 2.申报技巧 (申报口诀 — "Golden Rules")

🔥 “Buttock = 4101, Wet-State = 4104, No Drying = 13.3%, 301 Exempt = Save 4.2%!”

Scenario Correct HS Code Wrong Code Risk
Buttock skin, fresh or wet-salted 4101.90.10.10 4104.11.50.80 Higher tax (17.5% vs 13.3%)
Buttock skin, fresh only 4101.90.10.20 4104.19.50.80 Same rate, but misclassification risk
Buttock skin, wet, un-dried 4104.11.50.80 4101.90.10.10 Wrong base rate (3.3% vs 0%) → higher tax
Buttock skin, unprocessed, no drying 4104.19.50.80 4101.90.10.10 Avoid 301 tariff → save 7.5%

✅ 3. Special Cases & Solutions

Case Solution
Skin from non-buttock area Use 4104.11.50.80 or 4104.19.50.8013.3%
Skin labeled “buttock” but not anatomically Reclassify → avoid 17.5% penalty
Skin with slight drying Not eligible for 4104 → must use 4101 → 17.5%
Skin from Vietnam/Mexico Can apply for IEEPA exemption0% or 5%
Bulk shipment with mixed parts Separate by anatomical origindon’t lump together

🌍 Five: Global Market Comparison (2026)

Country Recommended HS Code Base Duty IEEPA/301? Key Certification
🇺🇸 USA 4101.90.10.10 → 17.5% 0% ✅ Yes (10% + 7.5%) USDA, FDA (if for food contact)
🇨🇳 China 4101.90.10.10 5% ❌ No CCC, CIQ
🇪🇺 EU 4101.90.10.10 0% ❌ No CE, REACH
🇦🇺 Australia 4104.19.50.80 5% ❌ No RCM, APVMA
🇯🇵 Japan 4104.11.50.80 0% ❌ No PSE, JIS

📌 Insight:
- USA is the only market with 301 + IEEPA tariffs on raw hides
- China and EU are most favorable for raw hide imports
- Vietnam/Mexico origin = potential IEEPA exemptionsave 10%


📌 Six: Common Mistakes & How to Avoid Them

Mistake 1: Labeling all fresh hides as "buttock" to claim 4101
👉 Risk: If not anatomically correct → 17.5% tax on wrong code → penalties

Mistake 2: Using 4101.90.10.10 for slightly dried skin
👉 Result: Not eligiblemust use 4104higher base duty

Mistake 3: Not separating wet-salted vs fresh skins
👉 Result: Misclassificationdelayed clearance, fines

Mistake 4: Using “cattle hide” instead of “buttock skin” in invoice
👉 Result: No proof of anatomical originassumed 4101 → 17.5%

Correct Labeling:

“Fresh Cattle Buttock Skin, Wet-Salted, Un-dried, Un-tanned, Not Processed, Origin: China”


🎯 Seven: Final Verdict – Smart Strategy for Maximum Savings

🎯 Golden Rule:

🔹 Buttock + Wet-Salted → 4101 → 17.5%
🔹 Buttock + Fresh Only → 4101 → 17.5%
🔹 Buttock + Wet-State, Un-dried → 4104 → 13.3%
🔹 Buttock + Unprocessed, No Drying → 4104 → 13.3%
🔹 Non-Buttock Skin → 4104 → 13.3%

💡 Pro Tip:
- If you’re not 100% sure it’s buttock, use 4104.11.50.80 or 4104.19.50.80save 4.2%
- Origin matters: Vietnam/Mexico = IEEPA exemption0% or 5%


📣 Immediate Action Required:

📞 Contact a U.S.-licensed customs broker + submit product photos + origin docs
🚀 Apply for Advance Ruling (Pre-Clearance) on HS Code before shipment
💼 Consider shifting origin to Vietnam/Mexico to avoid 17.5% tariff


Professional Customs, Precision Classification, Profit Protection!
💼 Your hide’s value depends on the right HS Code — get it right the first time!

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.