Buffalo Leather Offcuts for Automotive Interior
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6309000010 | 17.5% | CN | US | 官方文档 |
| 4115200000 | 17.5% | CN | US | 官方文档 |
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 6309000020 | 17.5% | CN | US | 官方文档 |
| 3214905000 | 38.25% | CN | US | 官方文档 |
商品图片
AI分析
🐃 Buffalo Leather Offcuts for Automotive Interior
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Leather Offcuts"?
Buffalo leather offcuts are residual materials derived from the tanning and cutting processes of buffalo hides. In international trade, their classification depends heavily on their physical state (raw vs. processed) and intended use (automotive interior components). They are generally categorized as either:
1. Leather Scrap/Offcuts (Classified under Chapter 41 or 63):
- Raw or processed leather scraps intended for reprocessing or specific manufacturing uses.
- Key distinction: Are they "raw scraps" or "finished semi-products"?
2. Composite Leather Materials (Classified under Chapter 41):
- If the offcuts are combined with other materials (e.g., fabric, paper) to form a composite sheet, they may fall under composite leather definitions.
⚠️ Key Distinction Point:
- If the material is pure leather offcuts (scrap/regrind) → Goes to 4115.20 or 6309.00.
- If the material is composite leather (leather + backing) → Goes to 4115.10.
- If the material is used as a repair/fixing compound (e.g., paste or filler) → Goes to 3214.90.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Is it Pure Leather? |
|---|---|---|---|
4115.20.00.00 |
Leather offcuts (scrap) and other waste; leather dust, powder, and dust | Raw leather scraps, pure leather offcuts for recycling or re-tanning | ✅ Yes |
6309.00.00.10 |
Used leather goods (specifically for automotive interior offcuts) | Offcuts classified as "used" or semi-finished goods for auto interiors | ✅ Yes |
6309.00.00.20 |
Other used goods (general category) | Offcuts classified broadly as "other used goods" if not specified as leather | ⚠️ General |
4115.10.00.00 |
Composite leather, not further worked than tanned or crusted | Leather combined with other materials (e.g., fabric backing) | ❌ Composite |
3214.90.50.00 |
Repair materials for leather (fixing compounds, sealants) | Leather offcuts processed into paste, filler, or repair material | ❌ Processed Compound |
🔍 Key Reminder:
- Pure leather offcuts (scrap) are typically classified under 4115.20.00.00.
- If the offcuts are considered "used goods" (e.g., remnants from previous production batches), they may fall under 6309.00.
- Composite leather (leather + non-leather backing) must go under 4115.10.00.00.
- Repair materials (paste/filler) derived from leather scraps must go under 3214.90.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4115.20.00.00 – Leather Offcuts (Scrap) & Waste
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (from USITC Footnote regarding Chinese imports) |
| IEEPA Surcharge (Section 122) | +10.0% (Targeting Chinese products, effective Nov 2025) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Not eligible for $800 de minimis exemption if part of larger shipment) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4115.20.00.00 → FOOTNOTE:301 |
📌 Explanation:
- "Base Tariff 0%": Standard duty for leather waste/offcuts is zero.
- "Section 301 Surcharge 7.5%": Applies to Chinese-origin leather goods and scraps.
- "IEEPA 10%": Additional tariff under International Emergency Economic Powers Act for specific Chinese imports.
- Total 17.5%: This is the mandatory burden for pure leather offcuts from China.
🎯 2. 6309.00.00.10 – Used Leather Goods (Automotive Interior Offcuts)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6309.00.00.10 → FOOTNOTE:301 |
📌 Note:
- Same tariff structure as4115.20.00.00.
- Classification as "used goods" does not reduce tariffs if the origin is China.
- Ensure the commercial invoice clearly states "Automotive Interior Offcuts" to avoid misclassification.
🎯 3. 6309.00.00.20 – Other Used Goods
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +7.5% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6309.00.00.20 → FOOTNOTE:301 |
📌 Note:
- Used as a fallback category if "leather offcuts" is not explicitly declared.
- Tariff rate remains 17.5% due to Chinese origin.
🎯 4. 4115.10.00.00 – Composite Leather (Not Further Worked)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4115.10.00.00 → FOOTNOTE:301 |
📌 Warning:
- Much Higher Rate! If your offcuts are bonded with fabric or other materials, they are classified as composite leather.
- The Section 301 surcharge jumps from 7.5% to 25% for composite leather.
- Total 35% is significantly more expensive. Ensure product specs are accurate.
🎯 5. 3214.90.50.00 – Leather Repair Materials (Fixing Compounds)
| Item | Content |
|---|---|
| Base Tariff | 3.25% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 38.25% |
| Tax Calculation | CIF Value × 38.25% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3214.90.50.00 → FOOTNOTE:301 |
📌 Warning:
- If offcuts are processed into paste, filler, or repair cream, they are no longer "offcuts" but "chemical/repair products."
- Base tariff is 3.25% (unlike 0% for raw scraps).
- Total 38.25% is the highest tariff in this list. Avoid this classification unless the product is explicitly a repair compound.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Documentation Checklist (Missing One = Delay)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details material type (buffalo leather), form (offcuts/scrap), weight, dimensions. |
| ✅ Photos of Offcuts | ✔️ | Clear images showing texture, edges, and lack of backing (if pure). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Buffalo Leather Offcuts for Automotive Interior" and HS Code. |
| ✅ Packing List | ✔️ | Net weight vs. gross weight. No hidden accessories. |
| ✅ Certificate of Origin (CO) | ✔️ | If not China origin, may qualify for lower tariffs. |
| ✅ Test Report (if applicable) | ✔️ | For composite materials or repair compounds, prove chemical composition. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Pure Scrap = 4115.20; Composite = 4115.10; Repair Paste = 3214.90!"
| Scenario | Correct Declaration | Incorrect Approach |
|---|---|---|
| Pure leather scraps/offcuts | 4115.20.00.00 (17.5%) |
Misdeclaring as "used goods" → Still 17.5%, but risk of audit. |
| Leather with fabric backing | 4115.10.00.00 (35.0%) |
Calling it "offcuts" → Penalty for misclassification. |
| Leather repair paste/filler | 3214.90.50.00 (38.25%) |
Calling it "offcuts" → High penalty + back taxes. |
| General used leather goods | 6309.00.00.10/20 (17.5%) |
Vague description "leather parts" → Customs holds shipment. |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Batches | If a shipment contains both pure offcuts and composite pieces, split the declaration. Do not mix HS Codes in one line item. |
| Automotive Certification | If offcuts are part of a certified automotive component supply chain, provide OEM approval documents. |
| Recycling Intent | If declared for recycling, ensure the buyer has environmental compliance permits. |
| Sample vs. Bulk | For small samples, consider De Minimis if value < $800 and not restricted. But leather scraps are often restricted. |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4115.20.00.00 |
17.5% (CN origin) | None specific | High Surcharges (301 + IEEPA). |
| 🇨🇳 China | 4115.20.00.00 |
0% - 5% | None | Import duty may be lower for recycled materials. |
| 🇪🇺 EU | 4115.20.00 |
0% - 2% | REACH Compliance | No Section 301 equivalent. |
| 🇬🇧 UK | 4115.20.00 |
0% - 2% | UK REACH | Post-Brexit rules apply. |
| 🇯🇵 Japan | 4115.20.00 |
0% - 2.5% | None | Low tariffs, strict phytosanitary checks if raw. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and IEEPA surcharges.
- EU/UK/Japan have near-zero or low tariffs for leather scraps.
- Composite leather faces higher duties globally.
📌 VI. Common Errors & Pitfalls Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Leather Offcuts" when it's actually "Composite Leather"
👉 Consequence: Tax rate jumps from 17.5% to 35.0% + penalties.
❌ Error 2: Declaring "Repair Paste" as "Offcuts"
👉 Consequence: Tax rate jumps to 38.25% + potential safety regulatory fines.
❌ Error 3: Vague Description "Leather Parts"
👉 Consequence: Customs holds shipment for inspection → Delay of 2-4 weeks.
❌ Error 4: Ignoring Section 301 Surcharges
👉 Consequence: Underpayment of duties → Seizure of goods + fines.
✅ Correct Approach:
"Buffalo Leather Offcuts, Pure Scrap, For Automotive Interior Use, No Composite Backing, HS Code: 4115.20.00.00"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Pure Scrap = 17.5%; Composite = 35.0%; Paste = 38.25%!"
🔹 "HS Code defines your cost, misclassification costs you thousands!"
📌 Pro Tip:
- If your buffalo leather offcuts are originally from Vietnam, Mexico, or Thailand, you may exempt from US Section 301/IEEPA surcharges.
- Apply for Advance Ruling if your product is on the edge between "scrap" and "composite."
- Always keep physical samples and photos for customs inspection.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your leather offcuts clear customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves precise calculation!
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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。