牛全粒面皮革
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4107112000 | 37.4% | CN | US | Official Doc |
| 4107916010 | 13.3% | CN | US | Official Doc |
| 4107915000 | 12.8% | CN | US | Official Doc |
| 4107914000 | 12.5% | CN | US | Official Doc |
AI Analysis
🐂 Unsplit Bovine Full-Grain Leather (牛全粒面皮革)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Truly Understand "Bovine Full-Grain Leather"?
Unsplit Bovine Full-Grain Leather represents the highest quality tier of tanned hides, retaining the natural grain surface without being split into layers. In international trade, classification depends on three critical factors: 1. Animal Source: Cattle (including buffalo/water buffalo, though often distinguished in sub-headings). 2. Surface Condition: "Full-grain" (natural grain intact) vs. "Corrected/Split." 3. Processing Stage: "Unsplit" (whole thickness) vs. "Split."
⚠️ Key Distinction Point:
- If the leather retains the natural grain surface and is not split into layers → It falls under Heading 4107.
- Specific sub-codes differentiate between general cattle leather (4107.11) and specialized uses like shoe uppers (4107.91).
- Critical Warning: Misclassifying "Full-Grain" as "Split Leather" can lead to incorrect duty assessments and customs delays.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise classifications for unsplit bovine full-grain leather:
| HS Code | Product Description | Application/Feature | Total Tax Rate |
|---|---|---|---|
4107.11.10.20 |
Unsplit Bovine Full-Grain Leather (General) | Meets requirements for full-grain, unsplit, bovine material | 35.0% |
4107.11.20.00 |
Unsplit Bovine Full-Grain Leather (Bovine Specific) | Description: From bovine animals, full-grain, unsplit | 37.4% |
4107.91.60.10 |
Full-Grain Cowhide Shoe Upper Leather | Material: Cowhide; Form: Full-grain; Use: Shoe uppers | 13.3% |
4107.91.50.00 |
Full-Grain Water Buffalo Upholstery Leather | Material: Water Buffalo; Form: Unsplit Full-Grain; Use: Upholstery | 12.8% |
4107.91.40.00 |
Full-Grain Water Buffalo Leather | Meets full-grain, unsplit, and buffalo material criteria | 12.5% |
🔍 Key Takeaway:
- General Bovine Full-Grain (HS 4107.11) carries a significantly higher tariff burden (35–37.4%) due to general trade war measures.
- Specific Use/Animal Types (HS 4107.91), such as shoe uppers or water buffalo upholstery, enjoy lower total rates (12.5–13.3%) because they have 0% Section 301 Additional Duties, only bearing Base + IEEPA tariffs.
💰 Part III: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Adjustments)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4107.11.10.20 —— General Unsplit Bovine Full-Grain Leather
| Item | Content |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| Section 301 Additional Duty | +25% |
| IEEPA Surcharge | +10% (Against Chinese/HK products, effective Nov 10, 2025) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4107.11.10.20 → FOOTNOTE:Section 301 |
📌 Explanation:
- The 25% Section 301 duty is applied to general bovine leather imports.
- The 10% IEEPA surcharge is a new/additional layer targeting Chinese-origin goods.
- Combined 35% makes this category extremely expensive for US importers.
🎯 2. 4107.11.20.00 —— Unsplit Bovine Full-Grain Leather (Bovine Specific)
| Item | Content |
|---|---|
| Base Duty Rate | 2.4% |
| Section 301 Additional Duty | +25% |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4107.11.20.00 → FOOTNOTE:Section 301 |
📌 Note:
- This code applies specifically to "bovine" (cattle) full-grain unsplit leather.
- The base rate of 2.4% is slightly higher than the 0% base for code .10.20, leading to a higher total rate of 37.4%.
🎯 3. 4107.91.60.10 —— Full-Grain Cowhide Shoe Upper Leather
| Item | Content |
|---|---|
| Base Duty Rate | 3.3% |
| Section 301 Additional Duty | 0.0% (Exempt) |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4107.91.60.10 |
📌 Critical Advantage:
- NO 25% Section 301 Duty!
- This category benefits from a lower total rate of 13.3% compared to the 35-37% general category.
- Must clearly declare usage as "Shoe Upper" (鞋面革) to qualify.
🎯 4. 4107.91.50.00 & 4107.91.40.00 —— Water Buffalo Upholstery/Leather
| Item | Content |
|---|---|
| Base Duty Rate | 2.8% (for .50) / 2.5% (for .40) |
| Section 301 Additional Duty | 0.0% (Exempt) |
| IEEPA Surcharge | +10% |
| Total Effective Rate | 12.8% (.50) / 12.5% (.40) |
| Tax Calculation | CIF Value × 12.5-12.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4107.91.XX |
📌 Critical Advantage:
- Also Exempt from 25% Section 301 Duty.
- Applies specifically to Water Buffalo hides used for Upholstery or general leather purposes.
- Offers the lowest total tariff burden (12.5%) among all listed codes.
🛠️ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: "Full-Grain," "Unsplit," "Bovine/Water Buffalo." |
| ✅ Photos of Grain Surface | ✔️ | Clear images showing natural grain (no sanding/splitting marks). |
| ✅ Commercial Invoice | ✔️ | Must specify: "Full-Grain Leather," "Unsplit," and specific use (e.g., "For Shoe Uppers"). |
| ✅ Packing List | ✔️ | Consistent with invoice; no partial splits if declared as "Unsplit." |
| ✅ Origin Certificate (CO) | ✔️ | Essential for proving Chinese origin to apply correct IEEPA/301 rates. |
✅ 2. Declaration Techniques (Key Mantra)
🔥 "Grain Intact, Unsplit, Use Specific, Rate Drop!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| General Bovine Full-Grain | 4107.11.10.20 or .20 |
Vague "Leather" → Risk of higher scrutiny |
| Shoe Upper Leather | Must Declare "Shoe Upper" (鞋面革) | Declaring as general leather → 35% vs 13.3% |
| Water Buffalo Upholstery | Must Declare "Water Buffalo" & "Upholstery" | Declaring as generic bovine → 37.4% vs 12.8% |
| Split Leather | 4107.90... (Different Category) |
Declaring "Unsplit" when it is "Split" → Fraud Penalty |
💡 Pro Tip:
- If your leather is Cowhide but used for Shoes, do NOT use4107.11. Use4107.91.60.10to save 21.7%.
- If your leather is Water Buffalo, always use4107.91.XXcodes to save 25% on Section 301 duties.
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Shipments | Separate "Bovine" and "Water Buffalo" into different entries to apply the most favorable rate for each. |
| "Full-Grain" Dispute | Provide microscopic photos or lab tests proving the natural grain layer is intact. If challenged, customs may classify as "Split" or "Corrected," altering the HS code. |
| OEM/Custom Orders | Clearly state the end-use (e.g., "For Footwear" or "For Furniture") on the invoice. Vague descriptions like "Leather Sheets" may trigger default higher rates. |
🌍 Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.91.60.10 (Shoe) / .40 (Buffalo) |
12.5% - 13.3% | CE/ROHS (if applicable) | Crucial: Avoid 4107.11 (35%+) by specifying use/animal. |
| 🇨🇳 China | 4107.11.10 |
~5-10% (Varies) | N/A | Lower base duties, but US exports face high barriers. |
| 🇪🇺 EU | 4107 Series |
0-6.5% | REACH Compliance | Generally lower tariffs than US, no 301 equivalent. |
| 🇬🇧 UK | 4107 Series |
0-6.5% | UKCA Marking | Post-Brexit rules align closely with EU but require UK-specific certs. |
📌 Conclusion:
- The US market is the most challenging due to the Section 301 + IEEPA layer.
- Strategic Classification is Key: By accurately declaring Animal Type (Buffalo vs. Bovine) and End Use (Shoe/Upholstery), importers can reduce tariffs from 37.4% to ~12.5%—a saving of over 25 percentage points!
📌 Part VI: Common Errors & Pitfall Guide (Blood-Teaching Lessons)
❌ Error 1: Declaring "Shoe Leather" as "General Bovine Leather"
👉 Consequence: Pay 35% instead of 13.3%. Loss: 21.7% extra cost.
❌ Error 2: Declaring "Water Buffalo" as "Generic Cowhide"
👉 Consequence: Pay 37.4% instead of 12.5%. Loss: 24.9% extra cost.
❌ Error 3: Failing to specify "Unsplit" or "Full-Grain"
👉 Consequence: Customs may reject the classification or assign a default higher rate due to ambiguity.
❌ Error 4: Ignoring IEEPA 10% Surcharge
👉 Consequence: Even if Section 301 is avoided, the 10% IEEPA surcharge still applies to Chinese leather. Ensure compliance.
✅ Correct Practice:
"Full-Grain Unsplit Water Buffalo Leather, for Upholstery, Tanned, HS 4107.91.40.00"
vs.
"Leather, Bovine" → Bad Declaration.
🎯 Part VII: Conclusion: Precision Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Specify Use & Animal, Drop the 301 Tax!"
🔹 "Bovine General = 37%, Shoe/Buffalo = 12%!"
🔹 "HS Code Saves Dollars, Misclassification Costs Thousands!"
📌 Pro Tip:
If your product qualifies for HS 4107.91 (Shoe/Upholstery/Buffalo), ensure your commercial invoice explicitly states:
- "Full-Grain"
- "Unsplit"
- "Water Buffalo" OR "For Shoe Uppers"
This precision allows you to bypass the 25% Section 301 duty, reducing your total landed cost significantly.
📣 Immediate Action:
📞 Consult a licensed customs broker for Pre-Ruling on specific leather shipments.
🚀 Optimize your HS Code choice today to save 25%+ in tariffs!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on Accurate Tariff Codes!
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.