石油树脂皮
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 3911100000 | 41.1% | CN | US | Official Doc |
| 3911902500 | 41.1% | CN | US | Official Doc |
| 3824994900 | 41.5% | CN | US | Official Doc |
AI Analysis
🖥️ Petresin Leather (Petresin Leather Raw Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand “Petresin Leather”?
“Petresin Leather” typically refers to a composite material or raw material where petroleum resin serves as the primary binding agent, matrix, or additive, often combined with leather fibers or synthetic leather bases. In international trade, it is categorized based on whether it is primarily treated as a leather product, a chemical resin product, or a specialized chemical preparation. The classification depends heavily on the primary characteristic and form of the material.
⚠️ Key Distinction Point:
- If the product is essentially leather or synthetic leather with resin treatment/coating → Classified under Chapter 41 (Leather).
- If the product is essentially petroleum resin in primary forms used for leather production → Classified under Chapter 39 (Plastics/Resins).
- If the product is a specialized chemical mixture/preparation not elsewhere specified → Classified under Chapter 38 (Chemical Products).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Primary Characteristic |
|---|---|---|---|
4115.10.00.00 |
Leather or synthetic leather, impregnated, coated, covered, or laminated with plastic substances, in sheets or strip form | Leather materials treated with petroleum resin as a coating or impregnation agent; composite leather sheets | ✅ Leather-based (Resin as additive/coating) |
4115.20.00.00 |
Other leather and synthetic leather, prepared leather, in sheets or strip form | Leather raw materials where petroleum resin is used in the preparation process but does not constitute the primary surface layer | ✅ Leather-based (Prepared leather) |
3911.10.00.00 |
Cyclic hydrocarbons, acyclic hydrocarbons, and halogenated derivatives thereof, in primary forms | Petroleum resin (primary form) used as a raw material for leather production; resin in powder/granule form | ✅ Resin-based (Raw chemical material) |
3911.90.25.00 |
Other polymers, in primary forms | Other types of petroleum resin in primary forms (powders, flakes, liquids) not covered by 3911.10 | ✅ Resin-based (Raw chemical material) |
3824.99.49.00 |
Other prepared binders for foundry molds or cores; other chemical products and preparations, not elsewhere specified or included | Specialized chemical preparations containing petroleum resin for leather processing; not classified as pure resin or pure leather | ✅ Chemical Preparation (Specialized mixture) |
🔍 Key Reminder:
- If the product is primarily leather with resin used as a coating or treatment, it falls under Chapter 41.
- If the product is primarily petroleum resin (powder, liquid, etc.) used to make leather or as an industrial chemical, it falls under Chapter 39 or Chapter 38.
- Misclassification can lead to significant duty differences due to the 122 Clause and Section 301 tariffs.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4115.10.00.00 —— Leather or synthetic leather, impregnated/coated with plastic substances
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Surcharge | +25% (under Section 301) |
| IEEPA Surcharge | +10% (for China/HK products, effective Nov 10, 2025) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:4115.10.00.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → IEEPA:9903.01.24 |
📌 Explanation:
- This classification treats the product as leather.
- The 25% Section 301 tariff applies to leather products from China.
- The 10% IEEPA tariff is added for Chinese-origin goods.
- Total: 35%. This is a high tariff rate.
🎯 2. 4115.20.00.00 —— Other prepared leather
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Surcharge | +7.5% (Reduced Section 301 rate for certain leather preparations) |
| IEEPA Surcharge | +10% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4115.20.00.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → IEEPA:9903.01.24 |
📌 Note:
- This is a more favorable rate than4115.10.00.00.
- It applies if the petroleum resin is considered part of the preparation process rather than a primary coating.
- Total: 17.5%. Significantly lower than 35%.
🎯 3. 3911.10.00.00 —— Petroleum resin in primary forms (Cyclic/Acyclic Hydrocarbons)
| Item | Content |
|---|---|
| Base Tariff | 6.1% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3911.10.00.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → IEEPA:9903.01.24 |
📌 Explanation:
- If the product is pure petroleum resin (e.g., powder, granules) used as a raw material for leather manufacturing.
- High base tariff of 6.1% plus heavy surcharges.
- Total: 41.1%. This is the highest among the options.
🎯 4. 3911.90.25.00 —— Other petroleum resin in primary forms
| Item | Content |
|---|---|
| Base Tariff | 6.1% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3911.90.25.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → IEEPA:9903.01.24 |
📌 Note:
- Similar to3911.10.00.00, applies to other forms of petroleum resin not specifically listed under 3911.10.
- Total: 41.1%. Same high tariff rate.
🎯 5. 3824.99.49.00 —— Other prepared chemical binders/preparations
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3824.99.49.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → IEEPA:9903.01.24 |
📌 Explanation:
- Applies if the product is a specialized chemical mixture containing petroleum resin and other additives, not fitting the pure resin or pure leather categories.
- Total: 41.5%. The highest possible rate.
🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state if it is leather-based or resin-based. |
| ✅ Composition Analysis Report | ✔️ | Percentage of petroleum resin vs. leather fibers. |
| ✅ Product Photos | ✔️ | Clear images showing texture, form (sheet, powder, liquid), and labeling. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as “Petresin Leather” or “Petroleum Resin for Leather.” |
| ✅ Packing List | ✔️ | Detail packaging to avoid misclassification. |
| ✅ Certificate of Origin (CO) | ✔️ | For origin verification. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “If it’s leather, declare leather; if it’s resin, declare resin. Don’t mix them up or pay 40%+!”
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Leather sheet coated with petroleum resin | 4115.10.00.00 (35%) |
Declare as resin → 41.1% |
| Leather raw material treated with resin | 4115.20.00.00 (17.5%) |
Declare as resin → 41.1% |
| Petroleum resin powder for leather making | 3911.10.00.00 (41.1%) |
Declare as leather → Wrong classification |
| Chemical mixture for leather processing | 3824.99.49.00 (41.5%) |
Declare as leather → Wrong classification |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Petresin Leather | Provide design specs and material safety data sheets (MSDS) to prove classification. |
| Mixed Shipment (Leather + Resin) | Do not mix in one declaration. Classify each item separately. |
| Raw Resin vs. Finished Leather | If in doubt, request a Pre-Ruling from U.S. Customs. |
| Small Sample (De Minimis) | ❌ Not Eligible for de minimis exemption due to IEEPA and Section 301 tariffs. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4115.20.00.00 (if prepared leather) |
17.5% (CN origin) | None specific | Best rate if classified as prepared leather. |
| 🇺🇸 USA | 4115.10.00.00 (if coated leather) |
35.0% (CN origin) | None specific | Higher rate if coated. |
| 🇪🇺 EU | 4115.10.00 / 3911.10.00 |
Varies (0-10%) | REACH | No Section 301 tariffs. |
| 🇨🇳 China | 4115.10.00 / 3911.10.00 |
5-10% | N/A | Lower export/import duties. |
📌 Conclusion:
- The U.S. has the highest tariffs due to Section 301 and IEEPA.
- Classification strategy is critical: Classifying as “prepared leather” (4115.20.00.00) offers the lowest tariff (17.5%).
- Classifying as “resin” or “chemical preparation” results in 41%+ tariffs.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring “Petresin Leather” as pure “Petroleum Resin”
👉 Consequence: Pay 41.1% instead of 17.5% → Overpayment by ~23%!
❌ Error 2: Declaring “Coated Leather” as “Prepared Leather” without proof
👉 Consequence: Customs may reclassify to 4115.10.00.00 → 35% tariff instead of 17.5%.
❌ Error 3: Ignoring the 122 Clause and Section 301 tariffs
👉 Consequence: Unexpected 35-41% total duty, causing cash flow issues.
❌ Error 4: Using “De Minimis” for small shipments
👉 Consequence: Seizure or forced return since de minimis is denied for these HS codes.
✅ Correct Practice:
“Petresin Leather Sheets, Composite Material, Leather Base with Petroleum Resin Coating, for Footwear Uppers”
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Mantra:
🔹 “Leather Base, Resin Additive → 17.5% (Best).”
🔹 “Pure Resin or Chemical Mix → 41%+ (Worst).”
🔹 “HS Code Choice Saves Thousands!”
📌 Tips:
- If your product is primarily leather with resin treatment, insist on 4115.20.00.00 for the 17.5% rate.
- Provide technical data sheets to support the “prepared leather” classification.
- Avoid classifying as resin unless it is pure resin in primary form.
📣 Action Required:
📞 Consult a professional customs broker.
📄 Submit product samples and MSDS for pre-ruling.
🚀 Optimize your supply chain to minimize duty costs!
✨ Professional clearance starts with accurate classification!
💼 Every dollar saved is pure profit!
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.