皮革或再生皮革服装
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🧥 Leather & Regenerated Leather Apparel (Hsic Category 4203/6113/6217)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Leather Apparel"?
Leather and Regenerated Leather Apparel refers to clothing items made primarily from animal leather or chemically treated leather substitutes (regenerated leather). In international trade, particularly under US Customs regulations, these items are classified not just by material, but by form (garment vs. accessory) and specific manufacturing standards.
This category is critical because it attracts significant Section 301 tariffs and Section 122 tariffs depending on the specific subheading. Misclassification can lead to drastic duty differences (e.g., 16% vs. 41%).
⚠️ Key Distinction Points:
- Garments (Clothing): Items intended to be worn on the body (jackets, pants, suits). Classified under 4203 or 6113/6217 depending on knit/woven status. - Accessories/Attachments: Items that are part of the clothing but not the main body (belts, cuffs, pockets, collars). Classified under 6217. - Material Nuance: "Regenerated leather" is legally treated similarly to genuine leather in many contexts, but specific subheadings may differentiate based on synthetic vs. non-synthetic blends.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
4203.10.40.85 |
Leather/Regenerated Leather Garments, meeting garment form requirements | Standard leather jackets, coats, suits | Form-focused: Must strictly adhere to "garment shape." Lower base duty. |
4203.10.40.95 |
Leather/Regenerated Leather Garments, material consistent with leather/synthetic leather, form is clothing | High-end fashion garments, synthetic-leather blends | Material-focused: Includes synthetic-leather matches. Highest Duty due to broader catch-all logic. |
6113.00.90.86 |
Leather/Regenerated Leather Garments, finished garments, material fits "other non-cotton" classification | Knitted leather-apparel fabrics, non-woven leather garments | Fabric Structure: Applies to garments made from leather-applying fabrics (non-woven/knitted), not solid hides. |
6217.10.95.50 |
Leather/Regenerated Leather Apparel Accessories, material fits "other apparel accessories" category | Leather cuffs, lapels, decorative trim, non-standard attachments | Accessory Type: Non-standard accessories. Higher base duty due to specific material classification. |
6217.10.85.00 |
Leather/Regenerated Leather Apparel Accessories, fits "ready-to-wear accessory" residual category | Standard belts, standard cuffs, generic leather parts | Accessory Type: Standard/Residual category. Lower base duty. |
🔍 Important Reminder:
- Garments vs. Accessories: A complete leather jacket is4203or6113. If you ship just the leather sleeves or collar pieces separately, they may be classified as Accessories (6217) with different duty rates. - "Residual Category" Logic: Codes ending in.95or.86often represent "other/remaining" categories, which can have varying base duties. Always verify the material composition (e.g., is it cotton-blend lined?).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply as per Section 301 and Section 122 provisions.
🎯 1. 4203.10.40.85 —— Leather/Regenerated Leather Garments (Form-Based)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% (Ad Valorem) |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16% |
| De Minimis Eligibility | ❌ No (High duty item) |
| Legal Basis Path | USITC:4203.10.40.85 → Section 122:10% |
📌 Explanation:
- This code benefits from 0% Section 301 tariffs, making it significantly cheaper than other leather garment codes. - The 10% Section 122 tariff is applied to many leather goods imported from China. - Strategy: If your product fits the strict "garment form" definition, prioritize this code to save 25% vs. the.95code.
🎯 2. 4203.10.40.95 —— Leather/Regenerated Leather Garments (Material-Based/Synthetic Match)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Additional Duty | +25% |
| Section 122 Duty | +10% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:4203.10.40.95 → Section 301:25% → Section 122:10% |
📌 Critical Warning:
- This code attracts the full 25% Section 301 tariff. - Total duty is 41%, which is 25 percentage points higher than.85. - Why? This code often captures "synthetic leather" or items that don't fit the strict traditional leather garment definitions, triggering the higher trade war tariff. - Mitigation: Ensure documentation explicitly defines the material as standard leather/garment form to argue for.85if applicable.
🎯 3. 6113.00.90.86 —— Leather-Applying Fabrics Garments (Non-Cotton)
| Item | Content |
|---|---|
| Base Duty Rate | 7.1% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6113.00.90.86 → Section 301:7.5% → Section 122:10% |
📌 Explanation:
- Applies to garments made from leather-applying fabrics (e.g., non-woven leather, knit leather fabric), not solid hides. - Section 301 rate is only 7.5%, making this a mid-range duty option. - Strategy: If manufacturing uses leather-coated fabrics, this code is more cost-effective than.95but slightly more expensive than.85.
🎯 4. 6217.10.95.50 —— Leather Apparel Accessories (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 14.6% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tax Rate | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6217.10.95.50 → Section 301:7.5% → Section 122:10% |
📌 Explanation:
- For accessories (cuffs, trim) that don't fit standard categories. - Base duty is high (14.6%), but Section 301 is moderate (7.5%). - Total 32.1% is cheaper than.95but more expensive than.85.
🎯 5. 6217.10.85.00 —— Leather Apparel Accessories (Residual/Ready-to-Wear)
| Item | Content |
|---|---|
| Base Duty Rate | 14.6% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10% |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6217.10.85.00 → Section 122:10% |
📌 Explanation:
- Standard leather accessories (like belts or generic cuffs). - No Section 301 tariff (0%), which makes this the most cost-effective for accessories. - Strategy: If shipping loose leather parts, ensure they qualify as "residual/standard" accessories to avoid the 7.5% surcharge.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All Required)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material (Genuine vs. Regenerated), lining content, and hardware. |
| ✅ Technical Drawing/Structure | ✔️ | Differentiate between "Garment" (4203) and "Accessory" (6217). |
| ✅ Product Photos (Labeled) | ✔️ | Show seams, labels, and overall form. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Leather Garment" or "Leather Accessory." Avoid vague terms like "Fashion Item." |
| ✅ Origin Certificate (CO) | ✔️ | Essential for proving CN origin to apply specific Section 301/122 rates. |
| ✅ Packing List | ✔️ | If shipping garments and accessories together, declare separately to avoid misclassification. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Garment Form is Key, Material Matters, Accessories Are Separate!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Complete Leather Jacket | 4203.10.40.85 (if standard leather) |
Report as 4203.10.40.95 → Pays 41% instead of 16% |
| Leather Pants (Knit Fabric) | 6113.00.90.86 |
Report as 4203 → Incorrect structure classification |
| Loose Leather Cuffs | 6217.10.85.00 |
Report as 4203.10.40.95 → Pays 41% instead of 24.6% |
| Synthetic Leather Jacket | 4203.10.40.95 |
Report as .85 → Risk of audit & penalty |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If a shipment contains both jackets (4203) and belts (6217), declare separately. Combining them may force the whole batch into the higher-duty category. |
| "Regenerated Leather" Claims | Ensure technical data proves it is chemically processed leather, not plastic/PVC, to justify 4203 classification. |
| Lining Material Impact | For 6113, the "non-cotton" descriptor is critical. If lined with cotton, it may shift classification. Verify lining composition. |
| Section 122 Exemptions | Currently, Section 122 (10%) applies to all listed codes. No known exemptions for these specific HS codes in 2026. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4203.10.40.85 |
16.0% | Lowest duty for garments. Avoid .95 unless necessary. |
| 🇺🇸 USA | 4203.10.40.95 |
41.0% | Highest duty. Use only if material/form dictates. |
| 🇺🇸 USA | 6217.10.85.00 |
24.6% | Best for accessories. |
| 🇪🇺 EU | Various (4203/6217) | ~12-16% | No Section 301/122. Standard EU Common Customs Tariff applies. |
| 🇨🇳 China | Various | ~10-15% | Import duty for foreign leather goods. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and 122. - Choice of HS Code digit (85 vs 95) can change duty by 25%. Precision is mandatory.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Calling a "Synthetic Leather Jacket" 4203.10.40.85
👉 Consequence: Customs may reclassify to .95 → Back taxes of 25% + penalties.
❌ Mistake 2: Declaring loose leather collars as "Garments" (4203)
👉 Consequence: May face Section 301 scrutiny or misclassification errors. Should be 6217.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Budgeting only for Base Duty → Unexpected 10% cost surge.
❌ Mistake 4: Vague Description "Leather Clothes"
👉 Consequence: Customs holds shipment for HS Code verification → Delays & Storage Fees.
✅ Correct Approach:
"Men's Leather Jacket, Genuine Cowhide, Lined with Polyester, Model XYZ"
→ Use4203.10.40.85"Women's Synthetic Leather Trousers, Knit Fabric"
→ Use6113.00.90.86
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember Mnemonic:
🔹 "Garments: 85 is 16%, 95 is 41%. Accessories: 85 is 24%, 95 is 32%."
🔹 "Section 122 is 10% everywhere. Section 301 varies."
🔹 "Don't guess the digit; check the material and form!"
📌 Pro Tip:
For shipments of leather apparel to the US, pre-classify your goods using an ISF (Importer Security Filing) and consult a licensed customs broker to verify if your product qualifies for the lower-duty
.85or.85accessory codes.
Accurate HS Code = Lower Duty = Higher Profit Margin.
📣 Immediate Action:
📞 Contact your customs broker with material specs and product photos.
🚀 Clearance is faster when the HS Code is right the first time!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every 1% of duty saved is 1% of profit protected!
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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.