Fresh Leather for Handicrafts
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107997090 | 15.0% | CN | US | 官方文档 |
| 4107998000 | 12.4% | CN | US | 官方文档 |
| 410410 | 0.0% | CN | US | 官方文档 |
| 410490 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🐄 Fresh Leather for Handicrafts (Raw Hides & Skins)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
📌 I. Product Definition & Classification: What is "Fresh Leather for Handicrafts"?
"Fresh leather for handicrafts" in international trade does not refer to finished leather products (like bags or shoes), but rather to the raw material: untreated or minimally processed animal hides and skins. These are primarily sourced from Bovine (cattle/buffalo), Equine (horses), or Swine (pigs).
In customs classification, these products are divided into two main stages of preparation:
Unstuffed/Fresh Hides (Chapter 4104/4105/4106): * State: Salty, pickled, or limed, but not tanned or further dressed. * Usage: The importer (often a handicraft manufacturer or tannery) will perform further processing (tanning, dyeing) domestically. * Key Characteristic: Retains hair or is hair-on; not yet converted into stable leather.
Tanned/Crust Leather (Chapter 4107): * State: Fully tanned, crusted, or parchment-dressed. * Usage: Ready for cutting and sewing into handicrafts (e.g., wallets, belts, decorative items). * Key Characteristic: Hair is removed, fibers are stabilized, and it is no longer perishable.
⚠️ Critical Distinction Point:
- If the goods are raw, salty, or pickled and intended for further preparation →归入 4104.10 or 4104.90
- If the goods are fully tanned and finished (including "Fancy" leather) → 归入 4107.99.80.00
- If the goods are fully tanned but basic (not "Fancy") → 归入 4107.99.70.90
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the precise HS Codes for "Fresh Leather for Handicrafts" scenarios:
| HS Code | Product Description | Application Scenario | State of Preparation |
|---|---|---|---|
4104.10 |
Fresh or unstuffed hides/skins of bovine, equine, or swine, not further prepared than cleaned, limed, or pickled | Raw hides for tanneries or artisans who tan locally | ❌ Untanned (Raw/Pickled) |
4104.90 |
Other fresh or unstuffed hides/skins (not bovine/equine/swine), not further prepared | Exotic skins (e.g., goat, sheep) in raw state | ❌ Untanned (Raw/Pickled) |
4107.99.70.90 |
Tanned/Crust Leather of bovine/equine, other than fancy, no hair on | Basic tanned leather for sturdy handicrafts (e.g., coarse bags, tooling bases) | ✅ Tanned (Basic) |
4107.99.80.00 |
Tanned/Crust Leather of bovine/equine, fancy leather, no hair on | High-end, decorative, or textured leather for premium handicrafts (e.g., luxury wallets, art pieces) | ✅ Tanned (Fancy) |
🔍 Key Reminder:
- "Fancy" Leather refers to leather that has been embossed, corrected, or finished for specific aesthetic purposes, commanding a higher tariff in some jurisdictions (as seen in the 2.4% vs 0% difference below). - "Not Further Prepared" means the leather has not been split, shaved, or finished for direct retail use as a finished good.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: Rates apply to imports from China. Adjust if origin differs.)
✅ Effective Time: Current 2026 Tariff Schedule
🎯 1. 4104.10 —— Raw/Unstuffed Bovine/Equine/Swine Hides
| Item | Content |
|---|---|
| Base Tariff | Error / Failed to Retrieve |
| Additional Tax | Error / Failed to Retrieve |
| Total Tariff | Error |
| Tax Detail | Failed to retrieve tax information |
| Strategic Note | ⚠️ Data Missing: Tax information for raw hides (4104.10) was not available in the source data. Action Required: Consult USITC or a customs broker for the specific base rate (often 0-2.4% for raw hides) and check if Section 301 tariffs apply to raw agricultural products from China. |
🎯 2. 4104.90 —— Other Raw/Unstuffed Hides
| Item | Content |
|---|---|
| Base Tariff | Error / Failed to Retrieve |
| Additional Tax | Error / Failed to Retrieve |
| Total Tariff | Error |
| Tax Detail | Failed to retrieve tax information |
| Strategic Note | ⚠️ Data Missing: Similar to above, tax data for 4104.90 is missing. Generally, raw exotic skins may have higher base duties. Verify with customs authority. |
🎯 3. 4107.99.70.90 —— Tanned/Crust Leather (Non-Fancy)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tax | 0.0% |
| Total Tariff | 0.0% |
| Tax Detail | Base Tariff: 0.0%, Additional Tariff: 0.0% |
| Legal Basis | USITC HTSUS 4107.99.70.90 |
| Strategic Note | ✅ Zero Duty Advantage: Basic tanned leather for industrial/handicraft use often enjoys 0% duty. This is a cost-effective category for importers who import finished leather to cut into crafts. |
🎯 4. 4107.99.80.00 —— Tanned/Crust Leather (Fancy)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| Additional Tax | 0.0% |
| Total Tariff | 2.4% |
| Tax Detail | Base Tariff: 2.4%, Additional Tariff: 0.0% |
| Legal Basis | USITC HTSUS 4107.99.80.00 |
| Strategic Note | 💡 Low Duty Premium: "Fancy" leather incurs a 2.4% duty. While low, it is 2.4x higher than basic tanned leather. Ensure your leather is correctly classified as "Fancy" (e.g., embossed, patterned) to avoid misclassification penalties. |
📌 Explanation:
- The 0.0% rate for4107.99.70.90suggests that basic tanned leather is not subject to additional Section 301 tariffs in this specific dataset (or the tariff was eliminated for this subheading).
- The 2.4% rate for4107.99.80.00indicates that higher-value, aesthetically finished leathers are taxed.
- ⚠️ Critical Gap: The tax data for raw hides (4104.10,4104.90) is missing. Do NOT assume 0% for raw hides without verification, as raw agricultural products can sometimes face different trade remedies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Raw Hides," "Tanned Leather," or "Fancy Leather." Include HS Code explicitly. |
| ✅ Packing List | ✔️ | Detail weight (gross/net), number of hides, and packaging type (e.g., "Salted, wrapped in plastic"). |
| ✅ Product Specification Sheet | ✔️ | Specify: Animal source (Cattle/Horse), State (Raw/Tanned), Method (Vegetable/Chrome tanning). |
| ✅ Phytosanitary Certificate | ✔️ | Mandatory for raw animal products to prove freedom from animal diseases. |
| ✅ Fumigation Certificate | ✔️ | Required for wooden pallets or raw organic materials to prevent pest infestation. |
| ✅ Certificate of Origin | ✔️ | If claiming preferential rates (though unlikely for China origin in US). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Raw needs Salt, Tanned needs Finish, Classify Right or Pay the Pinch!”
| Scenario | Correct Declaration | Incorrect Practice | Consequence |
|---|---|---|---|
| Raw Hides (Salty/Pickled) | 4104.10 (Bovine/Equine) |
Misdeclare as "Finished Leather" | ❌ Risk of 2.4% duty + penalties for misclassification |
| Raw Hides (Exotic) | 4104.90 (Other) |
Misdeclare as Bovine | ❌ Duty discrepancy |
| Basic Tanned Leather | 4107.99.70.90 |
Misdeclare as "Fancy" | ❌ Overpay 2.4% duty unnecessarily |
| Embossed/Decorative Leather | 4107.99.80.00 |
Misdeclare as Basic | ✅ Pay correct 2.4% duty |
| Finished Handicrafts (e.g., Wallet) | Not Leather! (e.g., 4202) | Declare as Raw Leather | ❌ Wrong chapter entirely, seizure risk |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate raw hides and tanned leather in different boxes/pallets if possible. Clearly label each. |
| OEM Handicrafts | If importing finished leather goods (e.g., pre-cut leather patches), do NOT use HS 4107. Use Chapter 42 (Articles of Leather). |
| Sample Sizes | For small "fancy" leather samples, still declare under 4107.99.80.00. De minimis rules may apply if value is low, but check current $800 threshold rules. |
| Tanning Method | Specify if Chrome-tanned or Vegetable-tanned. Some environmental regulations may apply, though duties remain the same in this dataset. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.99.70.90 / 80 |
0% / 2.4% | Phytosanitary Certificate | Low duty for tanned leather. Raw hide data missing. |
| 🇨🇳 China | 4104.10 / 4107.99 |
Low/0% (Export side) | Export License (if required) | China exports raw hides often. |
| 🇪🇺 EU | 4104.10 / 4107.99 |
~4-6% | EORI Number, REACH Compliance | EU has stricter environmental rules on chromium in leather. |
| 🇬🇧 UK | 4104.10 / 4107.99 |
~4-6% | UK EORI, CH/K Certificate | Post-Brexit rules apply. |
| 🇦🇺 Australia | 4104.10 / 4107.99 |
~5% | Biosecurity Permit | Strict biosecurity on raw animal products. |
📌 Conclusion:
- USA is highly competitive for Tanned Leather (4107.99) with 0% or 2.4% duty.
- Raw Hides (4104) have unclear tax data in the source. Importers must verify if Section 301 tariffs apply to raw hides from China.
- Biosecurity is the biggest non-tariff barrier for raw hides globally.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring Raw Hides as Finished Leather to avoid inspection
👉 Consequence: Customs may seize shipment for missing Phytosanitary Certificate + Backdated Duties.
❌ Mistake 2: Declaring Fancy Leather as Basic Leather to save 2.4%
👉 Consequence: If caught, penalties + interest. If not caught, you save money, but it's risky. Better to be accurate.
❌ Mistake 3: Confusing Leather Hides with Leather Goods (e.g., belts, wallets)
👉 Consequence: Wrong HS Code (Chapter 41 vs 42). Duties for finished goods are much higher (often 10-20%).
❌ Mistake 4: Ignoring Tanning Method
👉 Consequence: Some markets ban Chromium VI. Ensure your supplier provides a lab test report for restricted substances.
✅ Correct Approach:
"Chrome-Tanned Bovine Leather, Full Grain, Fancy Finish, for Handicraft Use, HS 4107.99.80.00, Phytosanitary Cert Attached"
🎯 VII. Conclusion: Professional Classification, Cost Efficiency!
🎯 Remember the Mnemonics:
🔹 “Raw Hides: Check Data, Verify Biosecurity!”
🔹 “Tanned Leather: Basic 0%, Fancy 2.4%!”
🔹 “Finished Goods: Not Leather, Check Chapter 42!”
📌 Pro Tip:
If your leather is tanned in Vietnam, Mexico, or Thailand, you may qualify for preferential tariffs under USMCA or other FTAs.
For Raw Hides from China, contact a customs broker immediately to verify the missing tax data (4104.10) as it may be subject to Section 301 tariffs not reflected in the "Error" status.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Tanning Certificate + Verify Raw Hide Tariff
🚀 Ensure your leather imports are classified correctly, biosecure, and duty-optimized!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Dollar Saved in Duty is Profit Increased!
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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。