皮革服装里料
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4203104085 | 41.0% | CN | US | Official Doc |
| 4203104095 | 41.0% | CN | US | Official Doc |
| 4104412000 | 37.4% | CN | US | Official Doc |
| 4107127050 | 15.0% | CN | US | Official Doc |
| 4114100000 | 38.2% | CN | US | Official Doc |
AI Analysis
🧥 Leather Garment Lining: The Hidden Layer with High Tariff Implications
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Leather Apparel Components
📌 I. Product Definition & Classification: Do You Really Understand "Leather Garment Lining"?
Leather garment lining is the inner layer of leather clothing, designed to provide comfort, durability, and thermal insulation. In international trade, it is often misunderstood as a standalone textile product or ignored during classification, leading to significant customs risks.
Key Clarification:
- "Lining" is not a standalone HS Code category for leather garments.
- If the lining is made of textile materials (e.g., polyester, cotton), it is generally considered an accessory to the main garment (leather) and does not change the HS code of the entire garment.
- However, if you are importing separate leather linings (not yet assembled into garments), they are classified under leather goods or leather materials, not garments.
⚠️ Critical Distinction:
- Assembled Leather Garment with Lining: Classified under 4203.10.40.85 / 4203.10.40.95 (Leather Clothing).
- Raw/Unassembled Leather Lining Material: Classified under 4104.41.20.00 / 4107.12.70.50 / 4114.10.00.00 (Leather Materials for Bags/Goods).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
| HS Code | Product Description | Application Scenario | Tariff Rate (China Origin to US) |
|---|---|---|---|
4203.10.40.85 |
Leather garments, matched by material and form | Finished leather jackets, coats, vests with textile/leather lining | 41.0% |
4203.10.40.95 |
Leather garments, matched by material and use | Finished leather garments for specific uses (e.g., aviation, motorcycling) | 41.0% |
4104.41.20.00 |
Leather materials for bags/goods, matched by material and form | Unassembled leather lining panels, leather sheets for custom lining | 37.4% |
4107.12.70.50 |
Leather materials for bags/goods, matched by bag use | Finished leather lining pieces ready for bag/garment assembly | 15.0% |
4114.10.00.00 |
Suede leather materials for bags/goods, matched by material and form | Suede leather lining, unlined or partially lined suede pieces | 38.2% |
🔍 Key Reminder:
- Finished leather garments (even with lining) are classified under 4203.10.40.85/95, not under textile or separate lining codes.
- Unassembled leather lining materials are classified under 41xx series codes, depending on whether they are finished, suede, or bag-specific.
- Do not misclassify a finished leather jacket as "textile lining" → This will trigger 41.0% tariff + penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4203.10.40.85 / 4203.10.40.95 — Leather Garments (With or Without Lining)
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% (For China/HK products) |
| Total Tariff | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4203.10.40.85/95 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 6.0% base tariff is the standard MFN rate for leather garments.
- The 25.0% Section 301 tariff is the major cost driver, applied due to US-China trade tensions.
- The 10.0% IEEPA tariff is an additional surcharge on Chinese-origin goods.
- Total 41.0% is a high tariff that significantly impacts profit margins. Must be factored into pricing strategies.
🎯 2. 4104.41.20.00 — Leather Materials for Bags/Goods (Form-Matched)
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Exemption Eligible? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4104.41.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If you are importing raw leather panels for lining, this code applies.
- Tariff is slightly lower than finished garments (37.4% vs. 41.0%), but still high.
🎯 3. 4107.12.70.50 — Leather Materials for Bags/Goods (Bag-Use Matched)
| Item | Details |
|---|---|
| Base Tariff | 5.0% |
| Section 301 Additional Tariff | +0.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff | 15.0% |
| Tax Calculation | CIF Value × 15.0% |
| De Minimis Exemption Eligible? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4107.12.70.50 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code has no Section 301 tariff (0.0%), making it the most cost-effective option for leather materials.
- However, it is strictly for bag-use matched leather, not general garment lining. Misclassification risk is high.
🎯 4. 4114.10.00.00 — Suede Leather Materials for Bags/Goods
| Item | Details |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Tariff | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Exemption Eligible? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4114.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Suede leather lining falls under this code.
- High tariff (38.2%) due to Section 301 surcharge.
🛠️ IV. Customs Clearance Practical Advice (Battlefield Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material composition, lining type, garment form |
| ✅ Photos (Front/Back/Interior) | ✔️ | Clear images of lining material and stitching |
| ✅ Commercial Invoice | ✔️ | Clearly state "Leather Garment" or "Leather Lining Material" |
| ✅ Packing List | ✔️ | Detail assembly status (finished vs. unassembled) |
| ✅ Certificate of Origin (CO) | ✔️ | For non-China origin, apply for preferential rates |
| ✅ Third-Party Test Report | ✔️ | REACH, RoHS, CPSIA (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Finished Garment = 4203; Raw Lining = 410x; Never Split!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Finished leather jacket with lining | 4203.10.40.85/95 |
Misdeclare as "textile lining" → 41.0% + penalty |
| Unassembled leather lining panels | 4104.41.20.00 or 4114.10.00.00 |
Misdeclare as "garment" → Higher tariff |
| Suede leather lining | 4114.10.00.00 |
Misdeclare as "bag leather" → Wrong code |
| Leather pieces for bag lining | 4107.12.70.50 |
Misdeclare as "garment" → 15.0% vs 41.0% |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Leather Garments | Provide customer order + design specs to avoid "non-standard" classification |
| Mixed Materials (Leather + Textile Lining) | Declare as leather garment (4203.10.40.85/95), not separate items |
| Leather Lining for Bags | Use 4107.12.70.50 if bag-specific; otherwise, 4104.41.20.00 |
| Suede Lining | Use 4114.10.00.00; ensure "suede" is explicitly stated |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 4203.10.40.85/95 |
41.0% (China origin) | None specific | High tariff due to Section 301 |
| 🇨🇳 China | 4203.10.40.85/95 |
5.0% | CCC (if applicable) | No additional tariffs |
| 🇪🇺 EU | 4203.10.40.85/95 |
0-12% | CE, REACH | No additional tariffs |
| 🇦🇺 Australia | 4203.10.40.85/95 |
5.0% | ACMA | No additional tariffs |
| 🇯🇵 Japan | 4203.10.40.85/95 |
0-10% | PSE | No additional tariffs |
📌 Conclusion:
- US is the only market with high additional tariffs (41.0%) for Chinese-origin leather garments.
- China-origin leather materials for bags (4107.12.70.50) have the lowest tariff (15.0%) in the US.
- Consider supply chain diversification (e.g., Vietnam, Mexico) to avoid high tariffs.
📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
❌ Mistake 1: Declaring a finished leather jacket as "textile lining"
👉 Consequence: Customs reclassifies to 4203.10.40.85/95 → 41.0% tariff + penalties
❌ Mistake 2: Importing unassembled leather lining but declaring as "garment"
👉 Consequence: Higher tariff (37.4-38.2%) due to misclassification
❌ Mistake 3: Ignoring suede vs. smooth leather distinction
👉 Consequence: Wrong HS code → 38.2% vs. 37.4% → Unnecessary cost
❌ Mistake 4: Not providing photos of lining
👉 Consequence: Customs cannot verify classification → Delay or return
✅ Correct Practice:
"Leather Jacket, 100% Cowhide, Polyester Lining, Size M, Model XYZ, No Special Certification Required"
🎯 VII. Conclusion: Precise Classification, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Finished Garment = 4203; Raw Lining = 410x; Never Split!"
🔹 "HS Code Decides Destiny; 41.0% vs. 15.0%; One Step Wrong, Thousands Lost!"
📌 Pro Tip:
If your leather materials originate from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA exemptions, reducing tariffs to 0-15%.
Recommend Advance Ruling before shipment to avoid customs risks.
📣 Act Now:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, efficient export, and profit maximization!
✨ Professional clearance starts with precise classification!
💼 Every cent of your 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.