Bovine Grain Split Leather for Shoe Upper
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6406100500 | 26.0% | CN | US | 官方文档 |
| 6406906000 | 17.5% | CN | US | 官方文档 |
| 411410 | 0.0% | CN | US | 官方文档 |
| 411490 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🥿 Bovine Grain Split Leather for Shoe Upper (鞋面用牛粒面剖层皮革)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Shoe Leather"?
Bovine Grain Split Leather is the raw material backbone of the global footwear industry. In international trade, it is strictly divided based on processing status and final application. Confusion often arises between raw leather (Chapter 41) and manufactured footwear parts (Chapter 64).
Key Distinction:
- Raw Material (Chapter 41): Leather that has been tanned/dressed but NOT yet cut or formed into a specific shoe shape. It is sold as hides/pieces to manufacturers.
- Finished Component (Chapter 64): Leather that has been cut, stitched, or molded into a specific "upper" shape ready for attachment to a sole, or removable insoles.
⚠️ Critical Classification Point:
- If the leather is raw, unformed hides/pieces (even if specified for shoes) → Classify under 4114.xx (Chapter 41: Raw/Hides).
- If the leather is already formed into an upper shape for men/boys → Classify under 6406.10.05.00 (Chapter 64: Parts of Footwear).
- If the leather is other parts (not uppers) or non-formed uppers from other materials → Classify under 6406.90.60.00.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Formed? | Material Type |
|---|---|---|---|---|
4114.10 |
Bovine grain split leather, suitable for shoe uppers, derived from bovine hides and processed for use in footwear manufacturing. | Raw material for shoe factories; sold as hides/pieces before cutting. | ❌ No (Raw/Unformed) | Leather (Split) |
4114.90 |
Other bovine split leather not specified elsewhere, including split leather used for shoe uppers, falling under the broader category of leather not classified under more specific headings. | Generic split leather; not specifically "grain" or "suitable for shoe uppers" in specific headings. | ❌ No (Raw/Unformed) | Leather (Split) |
6406.10.05.00 |
Parts of footwear... Uppers and parts thereof... Formed uppers: Of leather or composition leather: For men, youths and boys | Finished shoe uppers ready for assembly; specifically shaped for men's/boys' shoes. | ✅ Yes (Formed) | Leather/Composition |
6406.90.60.00 |
Parts of footwear... Other: Of other materials: Of leather | Non-formed upper parts, or other leather parts of footwear (e.g., lining, reinforcements) not fitting the "formed upper" category. | ❌ No (Not Formed as Upper) | Leather |
🔍 Key Reminder:
- "Formed Upper" means the leather is cut and stitched into the exact shape of a shoe upper. This triggers Chapter 64.
- "Bovine Split Leather" in Chapter 41 refers to the tanned hide material itself, regardless of its intended use.
- If you export raw split leather to a shoe factory, use 4114.10.
- If you export pre-cut shoe uppers to an assembly line, use 6406.10.05.00.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (inclusive)
🎯 1. 6406.10.05.00 —— Formed Uppers (Men/Youths/Boys) of Leather
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surcharge | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (If value < $800 per person per day) |
| Legal Basis Path | No surcharge footnotes apply to this specific HTSUS code for China origin. |
📌 Explanation:
- This code benefits from zero tariffs under the current trade regime.
- No Section 301 (USITC) or IEEPA surcharges are applied to formed leather uppers for men/boys.
- This is a low-risk, low-cost classification for clearance.
🎯 2. 6406.90.60.00 —— Other Parts of Footwear (Of Leather)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge | 7.5% |
| IEEPA Surcharge | 0.0% (Note: Base rate already includes the 7.5% surcharge in total) |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis due to surcharge) |
| Legal Basis Path | USITC:6406.90.60.00 → FOOTNOTE:7.5% |
📌 Explanation:
- The 7.5% total rate includes a specific USITC surcharge.
- Crucial: This code is not eligible for de minimis clearance (Section 321). Shipments must go through formal entry.
- Misclassifying a "formed upper" as "other parts" could lead to overpayment or underpayment penalties if the form is disputed.
🎯 3. 4114.10 & 4114.90 —— Raw/Unformed Bovine Split Leather
| Item | Content |
|---|---|
| Tax Status | Failed to retrieve tax information |
| Total Tax | Error |
| Recommendation | Consult customs broker for latest Chapter 41 tariffs for China. |
⚠️ Warning:
- The data indicates retrieval error for Chapter 41 codes.
- Historically, raw leather often attracts base tariffs (e.g., 3.2%-8.5%) plus potential 301 surcharges (25%).
- Do not assume 0%. Verify with a licensed customs broker before shipping raw hides.
- If misclassified as Chapter 64 (0% tax) when it is Chapter 41 (high tax), you face severe penalties.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Tanned Bovine Split Leather" or "Formed Shoe Upper". Clearly define state of completion. |
| ✅ Photos (Raw vs. Formed) | ✔️ | If raw: Show full hides. If formed: Show stitched 3D upper shape. |
| ✅ Commercial Invoice | ✔️ | Describe as "Bovine Grain Split Leather, Raw" OR "Formed Shoe Uppers for Men". Never just "Leather". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of hides/pieces. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for duty reduction if applicable (verify latest FTA rules). |
| ✅ Test Reports | ✔️ | Chromate-free, pH level, tensile strength (for raw leather). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Raw = Ch41, Formed = Ch64. Check Shape, Save Cash!"
| Scenario | Correct Classification | Incorrect Classification | Consequence |
|---|---|---|---|
| Sheep/Cow Hides, Tanned, Flat | 4114.10 or 4114.90 |
6406.10.05.00 |
Under-declaration → Penalties + Back Taxes. |
| Pre-cut Shoe Uppers (Shaped) | 6406.10.05.00 |
4114.10 |
Over-declaration → Pay 7.5% or more unnecessarily. |
| Leather Lining/Reinforcements | 6406.90.60.00 |
4114.10 |
Risk of rejection if deemed "part of footwear". |
| Shoes for Women/Girls | 6406.10.05.00 (Check sub-codes) |
6406.90.60.00 |
Mismatch in gender specification → Delays. |
📌 Note:
-6406.10.05.00is specifically for Men/Youths/Boys. If your uppers are for Women/Girls, they may fall under6406.10.05.00(if same sub-code applies) or6406.10.90variants. Verify gender-specific sub-codes.
-4114.10is for Bovine Grain Split. If it is Not Grain (e.g., suede, nappa), use4114.90or other codes.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Uppers | Provide customer design files. Declare as "Formed Uppers" to avoid raw leather scrutiny. |
| Mixed Shipments (Raw + Formed) | Split invoices. Do not mix Chapter 41 and Chapter 64 items on one line. |
| Raw Leather for Sample | Declare as 4114.10. High risk of 25% surcharge (verify). Use courier if < $800? No, raw leather often excluded from de minimis. |
| Formed Uppers for Demo | Declare as 6406.10.05.00. 0% Tax. Best for marketing samples. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6406.10.05.00 |
0% | None | Best for formed uppers. |
| 🇺🇸 USA | 4114.10 |
Unknown/Error | None | High Risk. Verify raw leather duties. |
| 🇪🇺 EU | 4114.10 |
~3.2% - 8.5% | REACH Compliance | Raw leather imports. |
| 🇪🇺 EU | 6406.10 |
~6.5% - 12% | CE (if applicable) | Formed uppers. |
| 🇨🇳 China | 4114.10 |
0% (Import) | None | Import raw leather. |
| 🇬🇧 UK | 6406.10 |
~6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is highly favorable for Formed Uppers (6406.10.05.00) with 0% tax.
- Raw Leather (4114.10) in USA has retrieval errors; assume high tariffs until confirmed.
- EU/UK generally tax both categories higher than the US.
📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling "Formed Uppers" "Leather Parts"
👉 Result: Misclassification to 6406.90.60.00 (7.5% tax) or 4114 (high tax).
👉 Fix: Use precise term: "Formed Shoe Uppers for Men/Boys".
❌ Mistake 2: Declaring "Raw Leather" as "Footwear Parts"
👉 Result: Severe penalty for misdeclaration. Customs will inspect and find flat hides.
👉 Fix: Clearly state "Unformed Bovine Split Leather" in invoice.
❌ Mistake 3: Ignoring Gender Specification
👉 Result: 6406.10.05.00 is for Men/Boys. If for Women, use correct sub-code.
👉 Fix: Specify Gender in description.
❌ Mistake 4: Assuming 0% Tax for Raw Leather
👉 Result: Surprise bill at customs.
👉 Fix: Verify Chapter 41 tariffs with a broker. Do not rely on Chapter 64 0% rates.
✅ Correct Declaration Example:
"Formed Leather Shoe Uppers for Men's Casual Shoes, Model XYZ, 50 Pairs, HS 6406.10.05.00"
🎯 Part 7: Conclusion: Professional Classification, Risk-Free Clearance!
🎯 Remember the Mnemonic:
🔹 "Raw = Ch41 (Risk/High Tax), Formed = Ch64 (Safe/0% Tax)."
🔹 "Shape Determines Code, Code Determines Cost."
🔹 "Always specify Gender for Uppers, Avoid 7.5% Penalty."
📌 Pro Tip:
- If your business involves high volume, apply for an Advance Ruling from US Customs for 4114.10 to clarify tax liability.
- For formed uppers, leverage the 0% rate for competitive pricing in the US market.
- Keep photos of raw hides vs. formed uppers ready for customs inspection.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker to verify
4114.10tariffs.
📄 Draft Precise Invoices distinguishing "Raw" vs. "Formed".
🚀 Optimize Your Supply Chain to maximize the 0% duty advantage for formed uppers!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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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。
从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。