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Blue Wet Blue Leather for Clothing

CN → US
HS编码 关税税率 原产国 目的国 文档
4107117040 15.0% CN US 官方文档
4107197040 15.0% CN US 官方文档

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AI分析

🧥 Blue Wet Blue Leather for Clothing (Garment Grade)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Wet Blue Leather"?

Wet Blue Leather is a partially processed leather state where the tanning process is suspended after chrome tanning, leaving the leather moist and blue-tinged (due to chromium salts). It is not yet finalized, dried, or finished for end-use.

In international trade, specifically for bovine or equine leather without hair on, it is critical to distinguish between: 1. "Whole Hides/Skins" (Full Grain/Unsplit): Larger, intact hides typically used for upholstery or heavy-duty goods. 2. "Other" (Split/Small Pieces/Not Fancy): Smaller pieces, splits, or leather not designated for high-end "fancy glove and garment" use in its raw wet-blue state.

⚠️ Critical Distinction for "Clothing" Input:
While the user input mentions "for Clothing," Wet Blue is an intermediate state. It is not yet the finished "garment leather." - If classified as whole hides/skins (large, unsplit), it falls under Heading 4107.11. - If classified as other (e.g., split, small pieces, or not specifically "fancy glove/garment" ready at this stage), it falls under Heading 4107.19.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, the classification depends on whether the leather is considered "Whole hides and skins: Full grains, unsplit" or "Other."

HS Code Product Description Applicable Scenario Split/Full Grain Status
4107.11.70.40 Leather: Whole hides/skins: Full grains, unsplit: Other: Not fancy Glove/garment Large, intact bovine/equine hides/skins, split or unsplit, intended for further processing (not final garment leather yet) ✅ Unsplit/Full Grain Context
4107.19.70.40 Leather: Other: Other: Not fancy Glove/garment Smaller pieces, splits, or other bovine/equine leather not meeting the "whole hide/unsplit" criteria ❌ Other/Split Context

🔍 Key Clarification:
- "Wet Blue" refers to the chemical state (chrome-tanned, moist). It is not "finished leather." - Both codes specify "Not fancy Glove and garment". This means the leather is not yet classified as high-end leather ready for fancy garments. It is raw material. - 4107.11 applies to Whole Hides/Skins (Full grains, unsplit). - 4107.19 applies to Other leather (e.g., splits, smaller cuts, or hides not considered "whole/unsplit").


💰 III. 2026 Latest Tariff Rate Details (Detailed Tax Breakdown)

Applicable Country: China (Export Destination) / US (Import Destination based on tariff context in prompt)
Origin: Assuming Export from China to US (based on "Additional Tariff" context in prompt)
Effective Time: Current 2026 Tariff Schedule

🎯 1. 4107.11.70.40 — Whole Hides/Skins (Full Grain, Unsplit)

Item Content
Base Tariff (MFN) 0.0%
Additional Tariff (Section 301/Trade War) 0.0%
Total Tariff Rate 0.0%
Tax Calculation CIF Value × 0% = $0
De Minimis Eligibility ❌ Not applicable (Cargo shipment)
Legal Basis HTSUS 4107.11.70.40

📌 Explanation:
- This code carries a 0% total duty. - It is considered low-risk for tariff wars because it is base raw material (whole hides) and not finished consumer goods. - Crucial: Must be declared as "Whole Hides/Skins" and "Full Grain/Unsplit". If declared incorrectly as "other," the tariff jumps.


🎯 2. 4107.19.70.40 — Other Leather (Splits/Smaller Pieces)

Item Content
Base Tariff (MFN) 5.0%
Additional Tariff (Section 301/Trade War) 0.0%
Total Tariff Rate 5.0%
Tax Calculation CIF Value × 5.0%
De Minimis Eligibility ❌ Not applicable (Cargo shipment)
Legal Basis HTSUS 4107.19.70.40

📌 Explanation:
- This code carries a 5.0% total duty. - It applies to split leather or pieces that are not whole hides. - Why the difference? Split leather (the lower layer of the hide) is often considered less valuable or more processed in terms of cutting, hence the 5% base duty.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

✅ 1. Preparation Checklist (Mandatory)

Document Required? Description
Product Specification Sheet ✔️ Must state: "Wet Blue," "Chrome Tanned," "Bovine/Equine," "Moist Content %," "No Hair."
Photos (Front/Back) ✔️ Show the blue color (chrome salts) and moist texture. Must clearly show if it is Whole Hide or Split/Piece.
Commercial Invoice ✔️ Describe as: "Bovine Wet Blue Leather, Unsplit, For Further Garment Processing"
Packing List ✔️ Weight and dimensions. Note: Wet blue leather is heavy due to moisture.
Certificate of Origin ✔️ If claiming any preferential treatment (though 0% already applies to 4107.11).

✅ 2. Declaration Tips (Key Mnemonics)

🔥 "Wet Blue is Raw, Not Finished! Distinguish Whole vs. Split!"

Scenario Correct HS Code Incorrect Action Consequence
Whole, Unsplit Hides 4107.11.70.40 Declare as "Other" (4107.19) Overpaid Tax: Pay 5% instead of 0%
Split Leather / Small Pieces 4107.19.70.40 Declare as "Whole Unsplit" (4107.11) Underpaid Tax: Customs audits, fines, back taxes + 0% vs 5%
Finished Garment Leather Wrong Code Use Wet Blue codes for finished leather Classification Error: Finished leather falls under 4107.21/29, higher duties
With Hair On Wrong Code Use 4107 codes Wrong Chapter: 4106 (Vegetable Tanned) or 4103 (Other)

📌 Critical Note:
- "Wet Blue" is NOT "Finished Leather." Do not declare it as "Garment Leather" (which implies finished). It is intermediate. - "Not Fancy Glove and Garment" in the code description refers to the current state of the leather being raw wet blue, not its final use. Even if it is intended for clothing, if it is wet blue, it is raw material.


✅ 3. Special Situations

Situation Handling Advice
Mixed Hides and Splits in One Container Split Declaration! You must separate the values. Whole hides = 0%; Splits = 5%. Do not blend them.
Leather Treated with Dyes (Blue) The "Blue" color indicates chrome tanning. This is standard for Wet Blue. Confirm it is not "Tanned and Dyed" in a final sense. If fully finished, it may fall under 4107.21/29.
Export from China Ensure the description matches Chinese customs export codes to avoid export inspection delays.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Export) Certification Notes
🇺🇸 USA 4107.11.70.40 (Unsplit) 0.0% None Lowest duty for unsplit hides
🇺🇸 USA 4107.19.70.40 (Other) 5.0% None Higher duty for splits
🇪🇺 EU 4107.11 / 4107.19 0% - 6.4% REACH Compliance Chrome content must be declared
🇨🇳 China 4107.11 / 4107.19 0% - 8% None Import duty if returning

📌 Conclusion:
- USA is the best market for 0% duty if the leather is unsplit whole hides. - Split leather incurs a 5% tariff in the US. - EU duties vary but are generally moderate.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring Wet Blue Leather as "Finished Garment Leather"
👉 Consequence: Wrong HS Code (e.g., 4107.21). May face higher tariffs (up to 8-10%) and stricter environmental checks (REACH/Chemical limits).

Error 2: Confusing "Unsplit" with "Split"
👉 Consequence:
- If you declare Split as Unsplit (4107.11): Customs inspects, finds split layers, levies 5% back duty + fines.
- If you declare Unsplit as Split (4107.19): You overpay 5% unnecessarily.

Error 3: Omitting "Wet Blue" or "Chrome Tanned"
👉 Consequence: Customs may suspect vegetable tanned leather (4106), leading to delays and misclassification penalties.

Correct Declaration Example:

"Bovine Wet Blue Leather, Chrome Tanned, Unsplit, Full Grain, Moisture Content 50%, For Garment Manufacturing, HS Code 4107.11.70.40"


🎯 VII. Conclusion: Professional Declaration Saves Money!

🎯 Remember the Mnemonic:

🔹 "Wet Blue is Raw, Unsplit is 0%, Split is 5%. Don't Call it Finished!"
🔹 "Whole Hide = 0%, Split Piece = 5%. Declare Correctly, Save the Fee!"


📌 Pro Tip:
- If your Wet Blue Leather is intended for Fancy Gloves, ensure it is not declared as "Not Fancy Glove and Garment" if the final product is indeed fancy. However, Wet Blue itself is almost always "Not Fancy" because it requires further processing. The code 4107.11.70.40 explicitly says "Not fancy Glove and garment", which is correct for Wet Blue. - Pre-Clearance: For large shipments, consider Advance Ruling if the split/unsplit status is ambiguous.


📣 Immediate Action:

📞 Contact Logistics Provider + Provide Photos of Hide Surface (Grain Side) + Confirm Split/Unsplit Status
🚀 Ensure 0% Duty Application for Unsplit Hides!


Professional Clearance Starts with Accurate Classification!
💼 Your Cost Savings, Precisely Calculated!

用户评价

关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。