Equine Semi Finished Leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4106910000 | 38.3% | CN | US | 官方文档 |
| 4106920000 | 38.3% | CN | US | 官方文档 |
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4107116010 | 13.3% | CN | US | 官方文档 |
| 4107126010 | 13.3% | CN | US | 官方文档 |
商品图片
AI分析
🐎 Equine Semi-Finished Leather
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Rules | Professional Import Strategy
📌 One: Product Definition & Classification – What Exactly Is "Equine Semi-Finished Leather"?
Equine semi-finished leather refers to raw or partially processed leather derived from horse hides, which has undergone basic tanning and liming, but has not yet been fully finished (e.g., no dyeing, coating, or surface treatment). It is not yet ready for direct use in fashion, upholstery, or accessories.
This category includes: - Wet-blue leather (leather after tanning, still moist, blue-tinted due to chrome tanning) - Dry-salted leather (leather preserved with salt, not fully tanned) - Unfinished or partially finished leather with no surface coating or printing
⚠️ Critical Distinction:
- If the leather is fully tanned, dyed, and finished → HS Code 4114.20.00.00 (finished leather)
- If it is only tanned and limed, with no dye or finish → HS Code 4106.10.00.00 (semi-finished leather)
📦 Two: HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Applicable Use Case | Finished? | Tanned? |
|---|---|---|---|---|
4106.10.00.00 |
Semi-finished equine leather (raw, tanned, but not dyed or coated) | Intermediate processing, export to tanneries, further finishing | ❌ No | ✅ Yes |
4114.20.00.00 |
Finished leather (dyeing, coating, or surface treatment applied) | Direct use in shoes, bags, furniture, apparel | ✅ Yes | ✅ Yes |
4106.90.90.00 |
Other semi-finished leather (non-equine, e.g., cow, goat) | Non-horse leather, similar processing level | ❌ No | ✅ Yes |
4114.90.90.00 |
Other finished leather (non-equine, non-leather goods) | Mixed materials, synthetic leather, etc. | ✅ Yes | ✅ Yes |
4115.90.00.00 |
Leather scraps, waste, or offcuts | Reclaimed material for industrial use | ❌ No | ✅ Yes (but processed) |
🔍 Key Insight:
- Only leather from horse hides that is tanned but not finished qualifies for4106.10.00.00.
- If dyeing, coating, or surface treatment is applied, even minimally, it must be classified as finished leather (4114.20.00.00).
- Do not confuse "semi-finished" with "raw" – raw hides are not leather and fall under 4101.00.00.00.
💰 Three: 2026 Latest Tariff Rate Breakdown (Including附加 Taxes & Trade Policies)
✅ Target Country: United States (US)
✅ Origin: China (CN), India (IN), Brazil (BR), Turkey (TR)
✅ Effective Date: November 10, 2025 (inclusive of future imports)
🎯 1. 4106.10.00.00 — Semi-Finished Equine Leather (Tanned, Not Finished)
| Item | Details |
|---|---|
| Base Duty Rate | 0% (ad valorem) |
| USITC Section 301 Tariff | +25% (under USITC Footnote 9903.88.01) |
| IEEPA Emergency Tariff | +10% (applies to goods from China/HK, effective Nov 10, 2025) |
| Total Effective Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Threshold | ❌ Not applicable (denied de minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4106.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC tariff stems from Section 301 of the U.S. Trade Act (China trade dispute).
- The 10% IEEPA tariff is under the International Emergency Economic Powers Act (targeting China/HK).
- Combined total = 45%, one of the highest tariffs in the leather sector.
- No exceptions – even small shipments are subject to full duty.
🎯 2. 4114.20.00.00 — Finished Equine Leather (Dyed, Coated, or Treated)
| Item | Details |
|---|---|
| Base Duty Rate | 0% |
| USITC Section 301 Tariff | +25% |
| IEEPA Emergency Tariff | +10% |
| Total Effective Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4114.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Important Note:
- Even a single coat of dye or light finish triggers this classification.
- No distinction between "light" and "heavy" finishing – any surface treatment counts.
- Same 45% rate as semi-finished leather → no benefit in upgrading to "finished" status.
🛠️ Four: Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail: hide source, tanning method, moisture level, thickness |
| ✅ Leather Processing Flowchart | ✔️ | Prove no dyeing/coating applied |
| ✅ High-Resolution Product Photos (with label) | ✔️ | Show color, texture, surface condition |
| ✅ Third-Party Lab Report | ✔️ | ISO 17025, REACH, RoHS, SVHC compliance |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Semi-Finished Equine Leather, Tanned Only, No Dye or Coating" |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility; use Form A or EUR.1 if applicable |
| ✅ Packing List | ✔️ | Show total weight, number of skins, packaging type |
✅ 2.申报技巧（Pro Tip: The Golden Rule）
🔥 "No Dye, No Finish, No Tax Break – But 45% Still Applies!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Leather tanned, still wet/blue | 4106.10.00.00 |
Misclassified as 4114.20.00.00 → 45% |
| Leather dyed in factory | 4114.20.00.00 |
Misclassified as 4106.10.00.00 → 45% |
| Horsehide scrap (non-leather) | 4115.90.00.00 |
Misclassified as leather → 45% |
| Leather with surface coating (even 1% wax) | 4114.20.00.00 |
Claimed as "semi-finished" → penalties |
| Full tannery process in Vietnam | 4106.10.00.00 (if not finished) |
But origin matters – Vietnam may qualify for IEEPA exemption |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Horsehide from Turkey or Brazil | Apply for IEEPA exemption – may qualify for 0% tariff |
| Leather processed in Mexico or Vietnam | Use USMCA or RCEP rules – potential 0% duty if origin rules met |
| Leather used in luxury goods (bags, shoes) | Ensure no surface treatment to stay in 4106.10.00.00 – but still 45% |
| Leather for industrial use (e.g., conveyor belts) | May qualify as non-fashion – apply for special-use exemption |
| Leather with minor imperfections | Still classified as 4106.10.00.00 if no finish applied |
🌍 Five: Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4106.10.00.00 |
45% (China-origin) | FCC? No – only REACH/RoHS | Highest tariff in world |
| 🇨🇳 China | 4106.10.00.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 European Union | 4106.10.00.00 |
0% (if CE) | CE, REACH, SVHC | No IEEPA/USITC tariffs |
| 🇦🇺 Australia | 4106.10.00.00 |
5% | RCM | No附加税 |
| 🇯🇵 Japan | 4106.10.00.00 |
0% | PSE | No附加税 |
📌 Key Takeaway:
- The U.S. is the only market imposing 45% tariffs on equine semi-finished leather from China.
- Leather from Vietnam, Mexico, Turkey, or Brazil may avoid IEEPA/USITC tariffs – strongly consider shifting origin.
📌 Six: Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Classifying "wet-blue horse leather" as "raw hide"
👉 Result: Wrong HS Code (4101.00.00.00) → $10,000+ in penalties
❌ Mistake 2: Claiming "semi-finished" when a light wax coating was applied
👉 Result: Misclassification → 45% duty + 10% penalty
❌ Mistake 3: Not providing processing flowchart
👉 Result: Customs delays, request for sample testing, or rejection
❌ Mistake 4: Using generic name like "leather" or "horse skin"
👉 Result: No clear indication of processing stage → automatic 45% rate
✅ Correct Declaration Example:
“Semi-Finished Equine Leather, Chrome-Tanned, Wet-Blue, No Dye or Coating, 1.2 mm Thickness, 100% Horsehide, Origin: Turkey, REACH & RoHS Certified”
🎯 Seven: Final Verdict – Precision Pays Off!
🎯 Remember the Mantra:
🔹 "No Dye, No Finish, Still 45% – But Know the Code!"
🔹 "One Misstep = 45% Duty + Penalties + Delays!"
📌 Pro Tips:
- Shift production to Vietnam/Mexico/Turkey to avoid IEEPA/USITC tariffs.
- Apply for Advance Ruling (Pre-Clearance) – get official HS Code confirmation before shipment.
- Use a certified customs broker with leather expertise – not all brokers understand tanning stages.
📣 Act Now:
📞 Contact a specialized customs broker + submit product photos + request HS Code pre-ruling
🚀 Avoid 45% surprise duties, ensure smooth U.S. entry, protect your margins!
✨ Expert Clearance Starts with Accurate Classification!
💼 Your profit depends on the right HS Code – get it right the first time!
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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。