Equine Leather Semi Finished (Non Fancy)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4104415000 | 13.3% | CN | US | 官方文档 |
| 4107197090 | 15.0% | CN | US | 官方文档 |
| 4107127090 | 15.0% | CN | US | 官方文档 |
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 4104115080 | 13.3% | CN | US | 官方文档 |
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AI分析
🐎 Equine Leather: Semi-Finished (Non-Fancy) – The Ultimate HS Code & Tariff Guide 2026
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
📌 1. Product Definition & Classification: What is "Equine Leather Semi-Finished"?
Equine Leather (Horsehide) Semi-Finished Non-Fancy refers to hides or skins that have undergone basic tanning but have not been further worked (such as splitting, shaving, or surface coating beyond basic tanning). They are essentially in a raw or semi-processed state, suitable for further manufacturing (e.g., cutting into patterns, shaving, or dyeing).
⚠️ Key Distinction Point:
- If it is fully finished (shaved, pigmented, corrected, or split) → It belongs to Chapter 41 (Finished Leather), e.g.,4107.
- If it is Semi-Finished (tanned but not further worked) → It belongs to Chapter 41 (Semi-Finished/Unworked), e.g.,4104.
- Crucial Note: "Non-Fancy" means it is not of high-value exotic finish (like patent or highly polished). It is standard, utilitarian leather.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the 5 matched HS Codes with detailed explanations for why they fit.
| HS Code | Product Description | Why It Matches (Logic from Data) | Total Tax Rate |
|---|---|---|---|
4104.41.50.00 |
Semi-Tanned Equine Leather | ✅ Perfect Match: Material is "Equine Leather". State is "Semi Finished". Fits the definition of semi-tanned leather not further worked. | 13.3% |
4107.19.70.90 |
Other Finished Equine Leather | ✅ Match: Material is "Equine Leather". State is "Semi Finished" (interpreted as "Other" non-specialty). Fits the "Other" category under Chapter 41. | 15.0% |
4107.12.70.90 |
Non-Fancy Finished Equine Leather | ✅ Match: Material is "Equine Leather". State is "Semi Finished". Purpose is "Non-Fancy". Fully complies with material, state, and purpose limits. | 15.0% |
4115.10.00.00 |
Leather & Leather Fiber Shavings/Offals | ✅ Match: Name contains "Equine Leather" (Material). State is "Semi Finished" (interpreted as sheets/strips). Note: This is for offals/shavings, not whole hides. | 35.0% |
4104.11.50.80 |
Chrome-Tanned Equine Leather | ✅ Match: Material "Equine Leather". State "Semi Finished" (Semi-tanned). "Non-Fancy" aligns with "Other". No conflict in material or state. | 13.3% |
🔍 Critical Analysis:
- Codes4104.41.50.00and4104.11.50.80are the most accurate for "Semi-Finished" leather because Chapter 41.04 specifically covers Semi-Tanned or Unworked leather.
- Codes4107.19.70.90and4107.12.70.90are for Finished leather. If your product is truly "Semi-Finished" (not further worked), classifying under 4107 may be incorrect unless it has undergone final finishing steps.
- Code4115.10.00.00is for waste/shavings. Use this ONLY if the product is not whole hides but rather leather scraps or fibers. High tax (35%).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-Ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. For HS Codes 4104.41.50.00 & 4104.11.50.80 (Semi-Finished/Unworked)
| Item | Detail |
|---|---|
| Base Tariff | 3.3% (Ad Valorem) |
| USITC Surcharge (301) | +0.0% |
| IEEPA Surcharge | +10.0% (Section 122 Terms, China-specific) |
| Total Tax Rate | 13.3% |
| Tax Calculation | CIF Value × 13.3% |
| De Minimis Exemption | ❌ No (High tariff items are excluded) |
| Legal Path | IEEPA:9903.01.25 → USITC:4104.xx.xx.xx |
📌 Explanation:
- Base 3.3%: Standard MFN rate for semi-tanned leather.
- IEEPA 10%: Additional tariff under International Emergency Economic Powers Act for Chinese goods.
- Total 13.3%: This is a moderate tariff, significantly lower than finished leather or waste leather.
🎯 2. For HS Codes 4107.19.70.90 & 4107.12.70.90 (Finished/Other)
| Item | Detail |
|---|---|
| Base Tariff | 5.0% (Ad Valorem) |
| USITC Surcharge (301) | +0.0% |
| IEEPA Surcharge | +10.0% (Section 122 Terms, China-specific) |
| Total Tax Rate | 15.0% |
| Tax Calculation | CIF Value × 15.0% |
| De Minimis Exemption | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:4107.xx.xx.xx |
📌 Explanation:
- Base 5.0%: Standard rate for finished leather.
- IEEPA 10%: Same surcharge as above.
- Total 15.0%: Slightly higher than semi-finished. Only use if the leather is fully finished.
🎯 3. For HS Code 4115.10.00.00 (Leather Waste/Shavings)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| USITC Surcharge (301) | +25.0% |
| IEEPA Surcharge | +10.0% (Section 122 Terms, China-specific) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ No |
| Legal Path | IEEPA:9903.01.25 → USITC:4115.10.00.00 |
📌 Explanation:
- Base 0.0%: Leather waste has low base duty.
- USITC 25%: Heavy surcharge under Section 301.
- IEEPA 10%: Additional surcharge.
- Total 35.0%: VERY HIGH. Only applicable if you are importing shavings, fibers, or offals, not whole hides. Avoid misclassification!
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Must-Haves)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Equine Leather", "Semi-Finished", "Not Further Worked". |
| ✅ Photos of Product | ✔️ | Show texture, edges, and lack of finishing (no pigment, no split marks). |
| ✅ Commercial Invoice | ✔️ | Explicitly describe as "Semi-Tanned Equine Hides, Non-Fancy". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of hides. |
| ✅ Origin Certificate (CO) | ✔️ | To prove Chinese origin (triggering IEEPA/USITC). |
| ✅ Third-Party Test Report | ❓ Optional | If asked, provide proof of tanning method (Chrome vs. Vegetable). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Semi-Finished is Not Finished! Declare State Accurately!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Semi-Tanned Hides (Raw, no pigment) | 4104.41.50.00 or 4104.11.50.80 |
Declare as "Finished Leather" → 15% vs 13.3% (minor difference, but wrong classification) |
| Finished Hides (Pigmented, Split) | 4107.12.70.90 or 4107.19.70.90 |
Declare as "Semi-Finished" → Risk of Penalty + Back Taxes |
| Leather Scraps/Shavings | 4115.10.00.00 |
Declare as "Hides" → 35% Tariff + Seizure Risk |
| Mixed Batch (Hides + Scraps) | Split Declaration | Combine in one HS Code → Audit Flag |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| "Non-Fancy" Definition | Ensure the leather is not patented, high-gloss, or heavily corrected. If it is, it may still be "Non-Fancy" if it's not exotic, but consult a broker. |
| Semi-Finished vs. Unworked | If the leather is only tanned and not split/shaved, it is "Semi-Tanned" (4104). If it is not even tanned (raw hide), it may be Chapter 41.01. Your data says "Semi Finished", so assume Tanned. |
| USITC Footnote Check | Always check if the specific HS Code has Footnote 9903.88.01 or similar. For 4104/4107, the IEEPA 10% is the key surcharge. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 4104.41.50.00 |
13.3% | None | IEEPA 10% applies. Best for semi-finished. |
| 🇨🇳 China | 4104.41.50.00 |
~5-10% | N/A | Import duty varies. No IEEPA. |
| 🇪🇺 EU | 4104.41 |
~4-7% | REACH | No Section 122 equivalent. |
| 🇬🇧 UK | 4104.41 |
~5% | UKCA | Post-Brexit tariffs may vary. |
📌 Conclusion:
- USA is the most complex market due to IEEPA 10% and Section 301 tariffs.
- Accurate classification is key: Semi-finished (4104) is cheaper (13.3%) than finished (4107, 15%) and much cheaper than waste (4115, 35%).
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Semi-Finished" as "Finished Leather" (4107)
👉 Consequence: You pay 15% instead of 13.3%. Small difference, but shows inaccuracy.
❌ Mistake 2: Declaring "Hides" as "Leather Waste" (4115)
👉 Consequence: 35% Tariff! Plus, customs may reject the declaration because hides are not waste. Huge cost!
❌ Mistake 3: Ignoring "Non-Fancy" Definition
👉 Consequence: If the leather is actually "Fancy" (e.g., exotic finish), it may be misclassified. Ensure it is truly standard/non-exotic.
❌ Mistake 4: Not Providing Photos
👉 Consequence: Customs cannot verify "Semi-Finished" state. Delay in release + Inspection Fees.
✅ Correct Approach:
"Equine Leather, Semi-Tanned, Non-Fancy, Unworked, Chinese Origin, CIF Value $10,000"
🎯 7. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Semi-Finished is 4104 (13.3%), Finished is 4107 (15%), Waste is 4115 (35%)."
🔹 "IEEPA 10% is unavoidable for China. Choose the lowest Base Rate!"
📌 Pro Tip:
If you have a mixed shipment (some semi-finished, some finished), declare separately! Do not combine them into one HS Code.
Recommendation: Apply for a Customs Ruling if the product state is ambiguous.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📸 Provide clear photos of the leather's cut edge and surface.
📄 Ensure the invoice states "Semi-Finished Equine Leather, Non-Fancy".
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Percent of Tariff Matters!
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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。