牛皮裁片
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4115200000 | 17.5% | CN | US | Official Doc |
| 4104495000 | 13.3% | CN | US | Official Doc |
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4104195080 | 13.3% | CN | US | Official Doc |
| 4107997090 | 15.0% | CN | US | Official Doc |
Product Images
AI Analysis
🐂 Cowhide Leather Cuttings (Cowhide Leather Cuttings for Tanning or Further Preparation)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Cowhide Cuttings"?
Cowhide leather cuttings refer to pieces of leather cut from larger hides, typically during the pattern-cutting process for manufacturing leather goods (shoes, bags, belts, etc.). In international trade, they are classified based on their state of processing (raw, tanned, crust) and form (cuttings, offcuts, scraps).
Two Main Categories: * Leather Scrap/Offcuts (4115): Leather pieces that are waste, unusable for their intended final purpose, or simply byproducts. Often subject to different tariff structures. * Semi-Finished/Finished Leather (4104, 4107): Tanned or crust leather pieces that are usable and have undergone significant processing. These are often classified as "parts of leather" or "semi-finished leather."
⚠️ Key Distinction Point:
- If the piece is unusable waste, scraps, or shavings →归入 4115.xx.xx.xx (Leather waste and scrap).
- If the piece is usable tanned leather, crust leather, or semi-finished leather intended for further manufacture →归入 4104.xx.xx.xx or 4107.xx.xx.xx (Tanned leather).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | State of Processing | Includes "122 Clause" Tariff? |
|---|---|---|---|---|
4115.20.00.00 |
Cowhide leather cuttings, classified as leather waste or offcuts | Scrap materials, unusable offcuts, recycling feedstock | Unusable/Waste | ✅ Yes (10%) |
4104.49.50.00 |
Cowhide leather cuttings, semi-finished tanned or chrome-tanned leather | Usable tanned pieces, ready for further processing or assembly | Tanned/Chrome-Tanned | ✅ Yes (10%) |
4115.10.00.00 |
Cowhide leather cuttings, meets leather material and sheet form classification | Specific sheet-like waste, often misclassified but treated as scrap | Waste/Scrap | ✅ Yes (10%) |
4104.19.50.80 |
Cowhide leather cuttings, processed form of bovine tanned or semi-tanned leather | Crust leather, partially tanned pieces, usable for manufacturing | Semi-Tanned/Crust | ✅ Yes (10%) |
4107.99.70.90 |
Cowhide leather cuttings, processed non-patterned leather | Finished or semi-finished non-patterned leather pieces | Processed/Non-Patterned | ✅ Yes (10%) |
🔍 Key Reminder:
- "Cuttings" can be waste or usable material. If they are usable (tanned, crust), they fall under 4104/4107 and are not considered waste.
- If they are waste (scrap, unusable), they fall under 4115.
- All listed HS codes above are subject to the "122 Clause" 10% additional tariff.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4115.20.00.00 – Cowhide Leather Cuttings (Leather Waste/Offcuts)
| Item | Details |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Tariff | 7.5% |
| "122 Clause" Tariff | 10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4115.20.00.00 → Section 301: 7.5% → IEEPA/122 Clause: 10% |
📌 Explanation:
- This HS code is for leather waste or offcuts.
- The 7.5% is the Section 301 tariff.
- The 10% is the "122 Clause" tariff (often associated with specific Chinese-origin goods under IEEPA or other trade actions).
- Total: 17.5%.
🎯 2. 4104.49.50.00 – Cowhide Leather Cuttings (Semi-Finished Tanned Leather)
| Item | Details |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Tariff | 0.0% |
| "122 Clause" Tariff | 10% |
| Total Tariff | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4104.49.50.00 → IEEPA/122 Clause: 10% |
📌 Note:
- This HS code is for usable tanned leather.
- No Section 301 tariff applies here (0.0%).
- Only the 10% "122 Clause" tariff is added.
- Total: 13.3%. This is lower than the waste category due to the absence of Section 301 tariffs.
🎯 3. 4115.10.00.00 – Cowhide Leather Cuttings (Sheet Form Waste)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | 25.0% |
| "122 Clause" Tariff | 10% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4115.10.00.00 → Section 301: 25% → IEEPA/122 Clause: 10% |
📌 Warning:
- This is the highest tariff among the listed codes.
- It applies to specific leather waste/scrap forms.
- Total: 35.0%. High risk!
🎯 4. 4104.19.50.80 – Cowhide Leather Cuttings (Processed Tanned Leather)
| Item | Details |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Tariff | 0.0% |
| "122 Clause" Tariff | 10% |
| Total Tariff | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4104.19.50.80 → IEEPA/122 Clause: 10% |
📌 Note:
- Similar to4104.49.50.00, this is for usable tanned leather.
- No Section 301 tariff.
- Total: 13.3%.
🎯 5. 4107.99.70.90 – Cowhide Leather Cuttings (Non-Patterned Processed Leather)
| Item | Details |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Tariff | 0.0% |
| "122 Clause" Tariff | 10% |
| Total Tariff | 15.0% |
| Tax Calculation | CIF Value × 15.0% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4107.99.70.90 → IEEPA/122 Clause: 10% |
📌 Note:
- For non-patterned processed leather.
- Base tariff is 5.0%, plus 10% "122 Clause".
- Total: 15.0%.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation List (Must-Provide)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes leather type, tanning method, thickness, size, and intended use. |
| ✅ Photos of Goods | ✔️ | Clear images showing the cuttings, texture, and any markings. |
| ✅ Commercial Invoice | ✔️ | Must specify "Cowhide Leather Cuttings" and HS Code. |
| ✅ Packing List | ✔️ | Detail the weight, quantity, and packaging method. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential tariffs (e.g., non-China origin). |
| ✅ Tanning Process Description | ✔️ | Crucial for distinguishing between waste (4115) and usable leather (4104/4107). |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Waste is 4115, Usable is 4104/4107. 122 Clause 10% Applies to All!"
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| Unusable Scrap/Offcuts | 4115.20.00.00 or 4115.10.00.00 |
Misdeclare as usable leather → Potential penalties |
| Usable Tanned Leather | 4104.49.50.00 or 4104.19.50.80 |
Misdeclare as waste → May face anti-dumping or misclassification issues |
| Non-Patterned Processed Leather | 4107.99.70.90 |
Misdeclare as patterned leather → Higher base tariff |
| Mix of Waste and Usable | Separate declarations | Combined declaration → Customs will reclassify and charge higher rates |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Lots | Separate waste and usable leather. Declare separately to optimize tariff. |
| OEM Custom Cuttings | Provide customer order and design specs. Avoid misclassification as "generic waste." |
| Origin Verification | Ensure CO is accurate. Non-China origin may reduce or eliminate "122 Clause" tariff. |
| Pre-Ruling Request | Apply for Advance Ruling from US Customs to confirm HS Code and tariff. |
🌍 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4104.49.50.00 (Usable) |
13.3% (China) | No specific certification | Higher tariffs for waste (17.5%-35%) |
| 🇨🇳 China | 4104.49.50.00 |
5-10% (Varies) | None | Lower tariffs for domestic use |
| 🇪🇺 European Union | 4104.49.50.00 |
0-6.5% | REACH Compliance | No "122 Clause" |
| 🇬🇧 United Kingdom | 4104.49.50.00 |
0-6.5% | UKCA Compliance | Post-Brexit rules apply |
| 🇯🇵 Japan | 4104.49.50.00 |
0-5.5% | JIS Standards | Low tariffs for usable leather |
📌 Conclusion:
- The US imposes significant additional tariffs ("122 Clause" 10%) on all leather cuttings from China.
- Usable leather (4104/4107) has lower total tariffs (13.3%-15.0%) than waste (17.5%-35.0%).
- Accurate classification is critical to avoid overpaying or facing penalties.
📌 6. Common Mistakes & Pitfall Avoidance Guide (Lessons Learned)
❌ Mistake 1: Declaring usable tanned leather as "leather waste"
👉 Consequence: Higher tariffs (35% vs 13.3%) due to Section 301 and misclassification.
❌ Mistake 2: Mixing waste and usable leather in one shipment
👉 Consequence: Customs will reclassify the entire lot, potentially applying the highest tariff rate.
❌ Mistake 3: Ignoring the "122 Clause" 10% tariff
👉 Consequence: Underpayment of duties, leading to penalties and delays.
❌ Mistake 4: Using vague descriptions like "leather pieces"
👉 Consequence: Customs may classify as waste or higher-tariff category.
✅ Correct Practice:
"Cowhide Leather Cuttings, Tanned, Usable for Manufacturing, Model XYZ, Origin China, HS Code 4104.49.50.00"
🎯 7. Conclusion: Precise Classification, Cost Savings, Efficient Clearance!
🎯 Remember the Mnemonic:
🔹 "Waste is 4115, Usable is 4104/4107. 122 Clause 10% Applies to All!"
🔹 "HS Code Determines Tariff, 10% Clause Adds Up, Correct Declaration Saves Money!"
📌 Tips:
- If your leather cuttings are non-China origin, the "122 Clause" tariff may not apply, reducing costs.
- Consider Advance Ruling from US Customs to confirm HS Code and tariff liability.
- Separate waste from usable leather in shipments to optimize tariffs.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product details + Apply for HS Code Pre-Ruling
🚀 Ensure smooth clearance, efficient export, and cost optimization!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of cost deserves precise calculation!
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.