用于鞋类的生牛皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4101203500 | 19.9% | CN | US | Official Doc |
| 4101503500 | 19.9% | CN | US | Official Doc |
| 4107121020 | 35.0% | CN | US | Official Doc |
| 4107111020 | 35.0% | CN | US | Official Doc |
| 4104111020 | 35.0% | CN | US | Official Doc |
AI Analysis
🐂 Raw Cowhide for Footwear (Raw Hides for Shoe Manufacturing)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Understanding "Raw Hides for Footwear"
Raw cowhide intended for footwear is classified based on its processing state and physical form. In international trade, the distinction lies between unprocessed raw hides (wet-salted or fresh) and partially processed leather (vegetably or chemically tanned).
Key Distinction: - Raw/Uncured/Un-tanned: Hides that are merely preserved (e.g., salted) to prevent rotting, retaining their natural collagen structure. → HS Code 4101 Series. - Tanned/Treated/Finished: Hides that have undergone chemical or vegetable treatment to convert protein into stable leather. → HS Code 4107 Series.
⚠️ Critical Classification Point:
- If the material is "Raw" (生) and "Uncured" (未鞣制) → It falls under 4101 or 4107 (depending on specific trade definitions in the provided data context, but typically 4101 for raw hides). Note: The provided data contains conflicting summaries for 4107 labeling it as "Raw", but standard HS rules place tanned leather in 4107. However, we must strictly adhere to the provided context. - According to the provided , there are entries for both raw hides (4101) and "Shoe Leather" (4107). We must explain why each specific HS Code from the data applies to the input "Raw Cowhide for Footwear".
📦 2. HS Code Classification Details (Based on Provided )
| HS Code | Product Description (from Data) | Applicability to "Raw Cowhide for Footwear" | Tax Rate |
|---|---|---|---|
4101.20.35.00 |
Raw cowhide for leather goods; material: cowhide; state: raw; conforms to uncured original hide characteristics. | Direct Match. This code explicitly describes "Raw Cowhide" in its natural, un-tanned state. Ideal for importing bulk raw hides for tanning or direct shoe making. | 19.9% |
4101.50.35.00 |
Raw cowhide for leather goods; material: water buffalo; form: uncured, only preserved original hide. | Specific Material Variant. If the "cowhide" is technically "water buffalo hide" (often grouped in footwear contexts), this code applies. Note: The summary says "Water Buffalo", so ensure the material is correctly identified. | 19.9% |
4107.12.10.20 |
Cowhide leather for shoes; material: cowhide; use: shoe leather; category: upper leather. | Processed Context. If the "raw" hide has been treated (even partially) to be used as "upper leather" for shoes, this code may apply. Note: The data labels this as "Shoe Leather", implying some level of processing beyond raw state, despite the user input "Raw". Clarification is needed. | 35.0% |
4107.11.10.20 |
Cowhide leather for shoes; material: cowhide; form: leather; use: for shoes; category: processed leather. | Processed Context. Similar to above, applies if the material is classified as "Leather" (processed) rather than "Raw Hide". High tax indicates processed value. | 35.0% |
4104.11.10.20 |
Cowhide leather for shoes; material: cowhide; form: leather material; use: for shoes; conforms to upper leather processing use. | Processed Context. Applies if the hide is processed into "leather material" specifically for shoe uppers. The term "Raw" in user input might be a misnomer if the goods are actually processed leather. | 35.0% |
🔍 Important Clarification:
The user input is "Raw Cowhide" (生牛皮).
- Strictly Raw: Should primarily map to 4101.20.35.00.
- If "Raw" is a misclassification for "Shoe Leather": The data suggests 4107 and 4104 codes are for "Shoe Leather" (often processed).
- Risk: Misclassifying processed leather as raw (4101) vs. raw as processed (4107) leads to significant tax differences (19.9% vs 35.0%).
💰 3. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025/2026 Trade Rules
🎯 1. 4101.20.35.00 — Raw Cowhide (Uncured)
| Item | Detail |
|---|---|
| Base Tariff | 2.4% (Ad Valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Exemption | ❌ Not Eligible (High value commodity) |
| Legal Basis | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- Base 2.4%: Standard MFN rate for raw hides.
- 7.5%: Section 301 Tariff (List 3/4).
- 10%: Section 122 Tariff (Emergency import surcharge).
- Total 19.9%: A moderate tariff for raw materials, significantly lower than processed leather.
🎯 2. 4107.12.10.20, 4107.11.10.20, 4104.11.10.20 — Shoe Leather (Processed)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | 25.0% |
| Section 122 Surcharge | 10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- Base 0.0%: Processed leather often has lower base tariffs due to trade agreements or historical rates.
- 25.0%: Higher Section 301 Surcharge for processed goods.
- 10%: Section 122 Surcharge.
- Total 35.0%: Significantly higher than raw hides. This highlights the importance of accurate classification.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Cowhide" or "Tanned Leather" and specify "For Footwear". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and preservation method (e.g., "Wet-Salted"). |
| ✅ Material Composition Certificate | ✔️ | Proof of animal origin (Bovine) and processing status (Raw vs. Tanned). |
| ✅ Photos of Goods | ✔️ | Show salted/preserved state. If tanned, show finished leather grain. |
| ✅ Supplier Declaration | ✔️ | Confirm if goods are "Uncured" (Raw) or "Tanned" (Processed). |
✅ 2. Classification Strategy (Key Rules)
🔥 "Raw is 4101, Tanned is 4107/4104. Check the Salt!"
| Scenario | Correct HS Code | Reason | Tax Rate |
|---|---|---|---|
| Fresh/Salted Hides (No tanning) | 4101.20.35.00 |
Meets "Raw, Uncured" definition. | 19.9% |
| Water Buffalo Hides (Raw) | 4101.50.35.00 |
Material is Buffalo, not Cow. | 19.9% |
| Tanned/Finished Shoe Leather | 4107.12.10.20 / 4107.11.10.20 |
Processed for shoe uppers. | 35.0% |
| Processed Leather Material | 4104.11.10.20 |
Processed leather for shoes. | 35.0% |
✅ 3. Special Handling & Pitfalls
| Issue | Solution |
|---|---|
| "Raw" Misclassification | If you declare "Raw" but goods are tanned, you face 15.1% underpayment penalty + delays. Verify with supplier. |
| Water Buffalo vs. Cow | Ensure the invoice specifies "Cow" for 4101.20 or "Buffalo" for 4101.50. Mislabeling leads to rejection. |
| Section 122 Tariff | This 10% surcharge is volatile. Check current USITC announcements for expiration dates. |
| Footwear Use | Declaring "For Footwear" is fine, but the HS Code is determined by material state, not end-use. "Raw" stays "Raw" even for shoes. |
🌍 5. Global Market Comparison (2026)
| Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4101.20.35.00 (Raw) / 4107 (Tanned) |
19.9% (Raw) / 35.0% (Tanned) | High Section 301/122 surcharges. |
| 🇨🇳 China | 4101.20.35.00 |
Low | Base rates for raw hides are low. |
| 🇪🇺 EU | 4101.20.35.00 |
Varies | EU has different nomenclature. Check TARIC. |
| 🇬🇧 UK | 4101.20.35.00 |
Varies | Post-Brexit UK trade terms apply. |
📌 Conclusion:
- USA has the highest complexity with叠加 (stacked) surcharges.
- Raw hides (19.9%) are significantly cheaper to import than processed leather (35.0%).
- Always verify the processing status (Raw vs. Tanned) before shipping.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Tanned Leather as Raw to save tax.
👉 Consequence: Customs inspection reveals tanning → 35% vs 19.9% penalty + seizure.
❌ Error 2: Confusing Cowhide with Buffalo.
👉 Consequence: 4101.20 vs 4101.50 mismatch → Declaration rejection.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Unexpected 10% charge at border → Cash flow disruption.
❌ Error 4: Vague Description "Leather for Shoes".
👉 Consequence: Customs cannot determine Raw vs. Tanned → HOLD for Inspection.
✅ Correct Approach:
"Raw Salted Cowhide Hides, Uncured, For Shoe Manufacturing, HS 4101.20.35.00"
🎯 7. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Rule:
🔹 "Raw = 4101 (19.9%), Tanned = 4107/4104 (35.0%)"
🔹 "State of Processing determines HS Code, not End Use"
🔹 "Always verify Section 122 & 301 applicability"
📌 Pro Tip:
If importing large volumes, consider Advance Ruling from US Customs to confirm classification.
For Section 122 Tariff relief, check for any upcoming policy changes or exclusions.
📣 Immediate Action:
📞 Contact your freight forwarder with the exact Processing Status (Raw/Tanned) and Animal Type (Cow/Buffalo).
🚀 Get your HS Code confirmed before shipping to avoid 15%+ tax surprises!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on the First 8 Digits of the HS Code!
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.