Bovine Leather Trimmed Scraps
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3214905000 | 38.25% | CN | US | 官方文档 |
| 4115200000 | 17.5% | CN | US | 官方文档 |
| 3913902090 | 40.8% | CN | US | 官方文档 |
| 3913905000 | 41.5% | CN | US | 官方文档 |
| 3214100020 | 38.7% | CN | US | 官方文档 |
商品图片
AI分析
🥩 Bovine Leather Trimmed Scraps (Bovine Leather Trimmed Scraps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Leather Scraps"?
Bovine Leather Trimmed Scraps refer to the offcuts, waste, or residual pieces of cattle leather remaining after the manufacturing process of leather goods (such as shoes, bags, or upholstery). In international trade, these are classified strictly as leather waste/offcuts.
Key Distinction: * Finished Leather Scraps: Pieces of tanned leather that are too small or irregular to be used as primary material but retain leather characteristics. * Not Raw Hides: These are already processed (tanned/dyed), distinguishing them from raw hides (Chapter 41 Heading 4101).
⚠️ Critical Classification Point:
- If the material is tanned cowhide waste/offcuts → It falls under Chapter 41, specifically Heading 4115.
- Do NOT confuse with synthetic leather scraps (Chapter 39) or raw hides (Chapter 4101).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the most accurate and potential risk HS Codes for "Bovine Leather Trimmed Scraps":
| HS Code | Product Description | Application Scenario | Accuracy & Risk Level |
|---|---|---|---|
4115.20.00.00 |
Leather waste and scraps; leather dust | ✅ HIGH ACCURACY. Specifically covers "waste" and "scraps" of leather, including bovine leather offcuts. | Recommended |
3214.90.50.00 |
Preparations for surface treatment; sealing materials | ❌ LOW ACCURACY. Misclassification. Unless the scraps are processed into a sealant/paste, pure leather scraps do not belong here. | High Risk of Rejection |
3913.90.20.90 |
Other natural polymers and derivatives (e.g., polysaccharides) | ❌ LOW ACCURACY. Leather is a protein (collagen), not a polysaccharide. Incorrect material attribution. | High Risk |
3913.90.50.00 |
Other natural polymers / modified natural polymers | ❌ LOW ACCURACY. While leather is a natural polymer, specific Chapter 41 provisions override general Chapter 39 provisions for leather. | High Risk |
3214.10.00.20 |
Putties, caulking compounds, other sealants | ❌ LOW ACCURACY. Only applies if the scraps are processed into a putty. Raw/trimmed scraps do not fit. | High Risk |
🔍 Key Reminder:
-4115.20.00.00is the only code in the provided dataset that correctly identifies the material as leather waste/scraps.
- Codes like3214(Preparations for surface treatment) or3913(Plastics/Natural Polymers) are misclassifications unless the product has undergone significant chemical processing to change its fundamental nature (which "trimmed scraps" typically have not).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4115.20.00.00 —— Leather Waste and Scraps (The Correct Code)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 / 122-Clause Tariff) |
| IEEPA Surcharge | +10.0% (China-specific tariff, effective Nov 10, 2025) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4115.20.00.00 → FOOTNOTE:122-Clause |
📌 Explanation:
- Base Rate (0%): Leather waste typically has low base tariffs in the US to encourage recycling/reuse.
- USITC Surcharge (7.5%): Part of the ongoing trade remedy measures affecting specific Chinese industrial goods.
- IEEPA Surcharge (10%): The additional 10% tariff imposed on a wide range of Chinese imports under the International Emergency Economic Powers Act.
- Total (17.5%): This is significantly lower than the 38-41% rates associated with misclassified codes.
- Legal Path: The combination of IEEPA and USITC footnotes applies specifically to Chinese-origin goods in this category.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (All Must Be Provided)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Bovine Leather Trimmed Scraps". Avoid vague terms like "Leather Material." |
| ✅ Packing List | ✔️ | Detail the weight and quantity of scraps. |
| ✅ Material Composition Statement | ✔️ | Confirm: 100% Tanned Bovine Leather. No synthetic backing. |
| ✅ Product Photos | ✔️ | Show the irregular shape, texture, and lack of finished form. |
| ✅ Usage Declaration | ✔️ | State intended use: e.g., "For recycling into leather filler," "For manufacturing lower-grade leather products." |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Be Precise, Avoid 'Repairs', Stick to 'Scraps'!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw Offcuts | 4115.20.00.00 |
Misreporting as "Repair Material" → 38-41% Tax |
| Processed Leather Paste | 3214.10.00.20 (if truly processed) |
Reporting paste as "Scraps" → Risk of fraud |
| Synthetic Leather Scraps | 3913.90.20.90 or 3913.90.50.00 |
Reporting as "Bovine Leather" → False Origin Claim |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If scraps contain fabric/synthetic backing, they may be reclassified under Chapter 63 or 39. Pure leather is key. |
| Chemically Treated | If the scraps are dissolved or converted into glue/resin, they are no longer "scraps" but "preparations" (Chapter 32/35). |
| De Minimis Shippers | ⚠️ Warning: Even if the value is low, IEEPA 10% and USITC 7.5% apply. Do NOT rely on $800 de minimis exemption for commercial bulk shipments. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 4115.20.00.00 |
17.5% | None | High accuracy required. |
| 🇨🇳 China | 4115.20.00.00 |
~0-5% | None | Import of leather waste may have environmental restrictions. |
| 🇪🇺 EU | 4115.20.00.00 |
~2-4% | REACH | Strict environmental compliance for leather waste. |
| 🇬🇧 UK | 4115.20.00.00 |
~2-4% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- The USA is the primary market of concern due to the 17.5% total tariff.
- Misclassification as3214or3913results in higher taxes (38-41%) and higher compliance risks (material misrepresentation).
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring "Bovine Leather Trimmed Scraps" as "Repair Material" (HS 3214)
👉 Consequence: Tax jumps from 17.5% to 38.25%. Customs may also question why leather scraps are being used as "sealants."
👉 Result: Overpayment + Audit Risk.
❌ Mistake 2: Declaring as "Plastic Resin" (HS 3913)
👉 Consequence: Tax jumps to 40-41.5%. Customs may seize goods for false material declaration.
👉 Result: Confiscation + Heavy Fines.
❌ Mistake 3: Using vague terms like "Leather Goods"
👉 Consequence: Customs cannot determine if it's finished goods (high tax) or waste (low tax). Leads to delayed clearance.
👉 Result: Storage fees + Demurrage charges.
✅ Correct Practice:
"Bovine Leather Trimmed Scraps, Tanned, Unworked, for Recycling, HS Code 4115.20.00.00"
🎯 VII. Conclusion: Professional Declaration, Save Time, Save Money!
🎯 Remember the Mantra:
🔹 "Scraps are Waste, Waste is 4115. Repair is 3214. Don't Mix Them!"
🔹 "17.5% vs 41.5%: The Cost of a Wrong HS Code is Huge!"
📌 Pro Tip:
- If your leather scraps are recovered from finished products (post-consumer), ensure they are clean and dry to avoid biosecurity/quarantine issues.
- Pre-classification Ruling: If you are importing large volumes, consider applying for an Advance Ruling from US Customs (CBP) to lock in the 17.5% rate and avoid disputes.
📣 Immediate Action:
📞 Contact your customs broker with clear photos and material specs.
🚀 Declare accurately as4115.20.00.00to minimize tariffs and ensure smooth clearance.
✨ Professional clearance starts with accurate classification!
💼 Your every cent saved is a cent earned!
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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。