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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 for 4107.99.70.90 suggests 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 for 4107.99.80.00 indicates 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。

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。