石油树脂皮革
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
🧪 Petroleum Resin Leather Materials
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 1. Product Definition & Classification: Do You Truly Understand "Petroleum Resin Leather"?
In the context of international trade, the product name "Petroleum Resin Leather" (石油树脂皮革) presents a classification ambiguity. It is not a standard finished good but rather a description of a raw material or compound used in the leather manufacturing process. The core materials are: * Petroleum Resin (石油树脂): A chemical derived from petroleum/ shale oil. * Leather/Leather Raw Material (皮革/皮革原料): Indicates the substrate or the intended application.
In customs classification, we must determine if the good is a chemical resin, a leather product, or a mixed composite. Based on the provided data, there are 5 potential HS Codes, ranging from chemical resins to leather composites.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Matching Logic & Application |
|---|---|---|
4115.10.00.00 |
Prepared leather goods / Composite leather | Logic: Matches "Leather" material + "Raw Material" form. "Petroleum resin" is treated as a base/additive for composite leather. No material conflict. Scenario: Leather composites, synthetic leather backs. |
4115.20.00.00 |
Other prepared leather goods | Logic: "Leather raw material" matches "Leather/Synthetic Leather" material. "Raw material" form fits primary state logic (resin/powder inference). Scenario: Basic leather preparations, unfinished leather. |
3911.10.00.00 |
Cyclic hydrocarbons, acyclic hydrocarbons and related halogenated, sulphonated, nitrated or nitrosated derivatives | Logic: Exact match for "Petroleum Resin". "Raw material" fits "Primary Forms". "Leather" is mentioned only as the application, not the product itself. Scenario: Pure petroleum resin products for chemical industry. |
3911.90.25.00 |
Other polymers in primary forms | Logic: Explicitly includes "Petroleum Resin". "Raw material" fits "Primary Forms". Scenario: General petroleum resin in raw state. |
3824.99.49.00 |
Other chemical products & preparations | Logic: "Petroleum Resin" matches "Hydrocarbons from petroleum/shale oil". "Raw material" fits "Chemical Industry Related Products". Scenario: Chemical preparations, binders, or additives derived from petroleum. |
🔍 Critical Distinction:
- If the product is primarily a chemical resin used to treat leather → Classify under Chapter 39 or 38 (3911.10,3911.90,3824.99).
- If the product is a finished composite leather sheet where resin is just an additive → Classify under Chapter 41 (4115.10,4115.20).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. HS Code 4115.10.00.00 – Composite Leather
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4115.10.00.00 |
📌 Explanation:
- "USITC Surcharge 25%": From US Trade Law Section 301.
- "IEEPA 10%": HSA surcharge under International Emergency Economic Powers Act.
- Total 35%: High tariff. Must be anticipated in cost structure.
🎯 2. HS Code 4115.20.00.00 – Other Prepared Leather
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4115.20.00.00 |
📌 Note:
- Lower total tariff than4115.10due to different USITC surcharge level.
- Suitable if the product is considered "Other prepared leather" rather than composite.
🎯 3. HS Code 3911.10.00.00 – Petroleum Resin (Primary Form)
| Item | Content |
|---|---|
| Base Tariff | 6.1% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3911.10.00.00 |
📌 Explanation:
- High Base Tariff (6.1%) plus surcharges.
- Justification: The product is chemically a "Petroleum Resin." The mention of "Leather" is only for application description.
🎯 4. HS Code 3911.90.25.00 – Other Polymers in Primary Forms
| Item | Content |
|---|---|
| Base Tariff | 6.1% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3911.90.25.00 |
📌 Note:
- Same tax rate as3911.10.
- Used for general petroleum resins not specifically listed under 3911.10.
🎯 5. HS Code 3824.99.49.00 – Other Chemical Products
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Surcharge (Section 301) | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3824.99.49.00 |
📌 Explanation:
- Highest Total Tariff (41.5%).
- Used if the product is considered a "chemical preparation" or binder rather than pure resin or leather.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Missing Any = Delay/Rejection)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Petroleum Resin" as main component, "Leather" as intended use. |
| ✅ Chemical Composition Analysis | ✔️ | Proof of % content. If >50% is resin, Chapter 39/38 is more likely. If leather is the essential character, Chapter 41. |
| ✅ Product Photos (Label/Nameplate) | ✔️ | Clear image showing material description. |
| ✅ Commercial Invoice | ✔️ | Describe as: "Petroleum Resin for Leather Treatment, Raw Material Form" or "Composite Leather Raw Material". Do NOT simply write "Leather Shoes" or "Resin Block". |
| ✅ Certificate of Origin (CO) | ✔️ | To verify China origin for surcharge application. |
| ✅ Packing List | ✔️ | Detail packaging to show bulk/raw material nature. |
✅ 2. Declaration Techniques (Key Mnemonics)
🔥 "Resin is Chemical, Leather is Chapter 41. Name matters most, choose wisely to save!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Petroleum Resin for Leather | 3911.10.00.00 / 3911.90.25.00 |
Misdeclare as "Leather" → Risk of misclassification penalty |
| Composite Leather Sheet | 4115.10.00.00 |
Misdeclare as "Chemical" → Unnecessary complexity |
| Leather Preparation/Binding Agent | 3824.99.49.00 |
Vague description "Leather Material" → Customs seizure |
| Mixed Product | Provide TDS (Technical Data Sheet) | Guessing HS Code → Audit risk |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| OEM Custom Resin | Provide client order + formula sheet. Prove it's a chemical product. |
| Pre-dyed Leather Resin | If color is integral, still likely Chapter 39. If it's a leather dyeing agent, check Chapter 32. |
| Small Sample (De Minimis) | ❌ NOT ELIGIBLE. All listed codes have deny_de_minimis. Even $800 shipments are subject to tariffs. |
| Intended for Footwear | Still classified as raw material/resin unless it's the upper material itself. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4115.10.00.00 or 3911.10.00.00 |
35% - 41.5% | None specific | High Surcharge. Must declare carefully. |
| 🇨🇳 China | 3911.10.00.00 |
6.1% (Base) | No extra | Import for re-processing. |
| 🇪🇺 EU | 3911.10.00.00 |
0% - 6.5% | REACH Registration | No Section 301/IEEPA. Lower cost. |
| 🇬🇧 UK | 3911.10.00.00 |
0% - 6.5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3911.10.00.00 |
0% - 6.1% | JIS | No US-style surcharges. |
📌 Conclusion:
- USA is the most expensive market due to 35%-41.5% effective rates.
- EU/UK/Japan are significantly cheaper (base rate only, ~0-6.5%).
- Strategic Advice: If exporting to USA, consider supply chain diversification (e.g., Vietnam/Mexico) to avoid surcharges, or apply for Exclusions if available.
📌 6. Common Mistakes & Pitfalls (Blood-Led Lessons)
❌ Mistake 1: Declaring "Petroleum Resin Leather" as "Leather Shoes" (6403/6404)
👉 Consequence: Misclassification. Resin is raw material, not footwear. Penalty + Back Taxes.
❌ Mistake 2: Declaring as "Leather" (4107)
👉 Consequence: If it's resin-based, it doesn't fit Chapter 41's primary leather definition. Customs Rejection.
❌ Mistake 3: Ignoring the 122 IEEPA Surcharge
👉 Consequence: Underestimating cost by 10%. Profit Margin Erosion.
❌ Mistake 4: Using "Leather Raw Material" without specifying "Petroleum Resin"
👉 Consequence: Ambiguity leads to higher duty rate assessment or request for additional docs.
✅ Correct Approach:
"Petroleum Resin (Primary Form) for Leather Treatment, Chemical Grade, Not for Retail"
OR
"Composite Leather Raw Material, Resin-Bonded, Industrial Use"
🎯 7. Conclusion: Precise Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Resin is Chemical (Ch 39/38), Leather is Chapter 41. Name determines Code, Code determines Cost!"
🔹 "35% to 41% Tariff in US, don't guess, verify!"
📌 Pro Tip:
If your product is originated from Vietnam, Mexico, Thailand, or Malaysia, you MAY be eligible for IEEPA Exclusion or lower Section 301 rates.
Action: Apply for an Advance Ruling from US CBP before shipping.
📞 Contact: Professional Customs Broker + Provide Product TDS + Apply for HS Code Pre-ruling.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precision!
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.