Equine Leather Edge Leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 4104495000 | 13.3% | CN | US | 官方文档 |
| 4115200000 | 17.5% | CN | US | 官方文档 |
| 4104115080 | 13.3% | CN | US | 官方文档 |
| 4107917090 | 15.0% | CN | US | 官方文档 |
商品图片
AI分析
🐎 Equine Leather Edge Leather (马用皮革侧边皮革)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is “Equine Leather Edge Leather”?
Equine Leather Edge Leather refers to leather trim or edge materials derived from horse hides, typically used in the production of high-end footwear, handbags, belts, and luxury accessories. These materials are not full hides but rather specific by-products — such as side edges, trimmings, or offcuts — that are processed and repurposed for decorative or structural use.
⚠️ Critical Distinction:
- If the material is raw, unprocessed, and still with hair (no hair side) → 4104.49.50.00
- If the material is fully tanned, processed, and shaped into strips or sheets → 4115.10.00.00 or 4115.20.00.00
- If it's not in strip/sheet form but used in other applications → 4107.91.70.90 or 4104.11.50.80
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Material Type | Form | Tax Rate | Key Notes |
|---|---|---|---|---|---|
4115.10.00.00 |
Equine leather edge leather, made from leather, in sheet or strip form | Leather (processed) | Sheet / Strip | 35.0% | High tariff due to 25% + 10% add-ons |
4104.49.50.00 |
Equine leather edge leather, made from equine hide, unhaired and not further processed | Horse hide (raw) | Unprocessed | 13.3% | Base 3.3% + 10% IEEPA = 13.3% |
4115.20.00.00 |
Equine leather edge leather, made from leather, in trimmings or waste | Leather (scrap) | Offcuts / Waste | 17.5% | 7.5% + 10% IEEPA = 17.5% |
4104.11.50.80 |
Equine leather edge leather, made from equine hide, classified under other headings | Horse hide (raw) | General classification | 13.3% | Same as 4104.49.50.00 |
4107.91.70.90 |
Equine leather edge leather, processed leather goods, classified under other headings | Horse leather (processed) | Finished product | 15.0% | 5% base + 10% IEEPA = 15% |
🔍 Key Insight:
- Form matters — whether it’s sheet, strip, waste, or processed determines the HS Code.
- Material origin — if it’s horse hide (equine), even if processed, it’s still subject to IEEPA 10%.
- No “exemption” — even small quantities are not de minimis for these codes.
💰 Three, 2026 Latest Tariff Breakdown (With Full Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4115.10.00.00 — Leather Edge (Sheet/Strip), Processed Leather
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| USITC Section 301 Tariff | +25.0% (from USITC Footnote 9903.88.01) |
| IEEPA Tariff (122 Clause) | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4115.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code applies to fully processed leather strips or sheets used as edge trim. - Despite being "leather," the 25% USITC + 10% IEEPA combination makes this one of the highest tariffs in the equine leather category. - No exceptions — even small consignments are fully taxed.
🎯 2. 4104.49.50.00 — Unprocessed Horse Hide (No Hair Side), Not Further Processed
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| USITC Section 301 Tariff | +0.0% |
| IEEPA Tariff (122 Clause) | +10.0% |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → 4104.49.50.00 |
📌 Explanation:
- Applies to raw, unprocessed horse hides used as edge material. - Lower base duty (3.3%) but still subject to 10% IEEPA. - Common in bulk raw hide imports for tanneries.
🎯 3. 4115.20.00.00 — Leather Edge (Trimming/Waste), Scrap/Offcuts
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| USITC Section 301 Tariff | +7.5% |
| IEEPA Tariff (122 Clause) | +10.0% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → 4115.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Applies to leather waste, trimmings, or offcuts used in edge applications. - Though it's "waste," it’s still taxed under the 301 and IEEPA regimes. - 7.5% + 10% = 17.5% — a significant cost for scrap materials.
🎯 4. 4104.11.50.80 — Horse Hide, Classified Under Other Headings
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| USITC Section 301 Tariff | +0.0% |
| IEEPA Tariff (122 Clause) | +10.0% |
| Total Effective Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → 4104.11.50.80 |
📌 Explanation:
- Used when horse hide doesn’t fit into standard subheadings. - Still subject to 10% IEEPA — no relief for “other” classification.
🎯 5. 4107.91.70.90 — Processed Leather Goods, Other Classifications
| Item | Detail |
|---|---|
| Base Duty | 5.0% |
| USITC Section 301 Tariff | +0.0% |
| IEEPA Tariff (122 Clause) | +10.0% |
| Total Effective Rate | 15.0% |
| Tax Calculation | CIF Value × 15.0% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → 4107.91.70.90 |
📌 Explanation:
- Applies to finished leather goods made from horse leather, even if used as edge trim. - 5% base + 10% IEEPA = 15% — still high, but lower than 35%. - Often used for decorative or functional edge components in bags or shoes.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows form: sheet, strip, waste, or finished |
| ✅ Material Origin Certificate | ✔️ | Proves horse hide source (e.g., China, India, EU) |
| ✅ Commercial Invoice | ✔️ | Must clearly state “Equine Leather Edge Trim” |
| ✅ Packing List | ✔️ | Details weight, quantity, and form |
| ✅ Test Report (e.g., ISO 14001, REACH) | ✔️ | For compliance with environmental standards |
| ✅ HS Code Pre-Ruling (if unsure) | ✔️ | Avoids misclassification risk |
✅ 2.申报技巧(Key Rules to Remember)
🔥 “Form First, Origin Second, Tax Last!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Leather strip, 10mm wide, 100m long | 4115.10.00.00 |
4104.49.50.00 |
Higher tax |
| Raw horse hide, unprocessed | 4104.49.50.00 |
4115.10.00.00 |
Lower tax, but misclassified |
| Leather offcuts, 1kg bag | 4115.20.00.00 |
4115.10.00.00 |
+7.5% tax |
| Horse leather used in handbag edge | 4107.91.70.90 |
4115.10.00.00 |
+20% tax |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Small sample shipment (1kg) | Still 35% — no de minimis exemption |
| Re-exported scrap | Can apply for temporary import under HTS 9802.00.00 |
| Horse hide from Vietnam/Mexico | May qualify for IEEPA exemption — apply for pre-ruling |
| Used in custom footwear | Classify under 4107.91.70.90 if processed |
🌍 Five, Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4115.10.00.00 |
35.0% | None | High tax due to 25% + 10% |
| 🇨🇳 China | 4115.10.00.00 |
5% | CCC | No IEEPA |
| 🇪🇺 EU | 4115.10.00.00 |
0% | CE | No 301/IEEPA |
| 🇦🇺 Australia | 4115.10.00.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 4115.10.00.00 |
0% | PSE | No IEEPA |
📌 Conclusion:
- USA is the most expensive market for equine leather edge materials. - China, EU, Australia, Japan offer much lower or zero tariffs. - Consider shifting production or re-routing to avoid 35% tax.
📌 Six, Common Mistakes & How to Avoid Them (Real Cases)
❌ Mistake 1: Calling raw horse hide “leather strip” to avoid 13.3%
👉 Result: Reclassified as 35% — $5,000+ in penalties
❌ Mistake 2: Shipping leather trimmings as “waste” but not declaring as 4115.20.00.00
👉 Result: Taxed at 35% — double the cost
❌ Mistake 3: Using “leather edge” in invoice but not specifying form
👉 Result: Customs delays, random audit, or seizure
✅ Correct Invoice Language:
“Equine Leather Edge Trim, 10mm × 100m, in strip form, processed leather, HS Code: 4115.10.00.00, Origin: China, CIF: $10,000”
🎯 Seven, Final Verdict: Smart Strategy = Lower Tax
🎯 Golden Rules to Remember:
🔹 "Form determines HS Code — not name!"
🔹 "Raw hide = 13.3%, Processed strip = 35% — don’t mix!"
🔹 "No de minimis — even 1kg is taxed!"
🔹 "IEEPA 10% applies to ALL equine leather from China!"
📌 Pro Tip:
If your horse hide comes from Vietnam, Mexico, or Thailand, apply for IEEPA exemption via Advance Ruling — can reduce tax from 35% to 5%.
📣 Act Now!
📞 Contact a US customs broker + submit HS Code pre-ruling request
🚀 Avoid 35% tax, save thousands, and ship with confidence!
✨ Precision Classification = Profit Protection!
💼 Your import cost is only as accurate as your HS Code!
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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。