Full grain dry cowhide for automotive interior
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4107191040 | 35.0% | CN | US | 官方文档 |
| 4107111040 | 35.0% | CN | US | 官方文档 |
| 9401991010 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Full Grain Dry Cowhide for Automotive Interior
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Full Grain Dry Cowhide"?
Full grain dry cowhide, particularly when designated for automotive interiors, is a high-value leather product characterized by its natural surface integrity (full grain) and lack of moisture during processing (dry). In international trade, its classification hinges on its final use and physical form.
If the leather is specifically prepared for use as car seat covers, dashboard wrappings, or door panel linings, it falls under a distinct category compared to general-purpose leathers used for bags or shoes.
⚠️ Key Distinction:
- If the leather is merely "tanned cowhide" without specified automotive use → It may fall under general leather headings (e.g., 4107 or 4113);
- If explicitly declared and designed for automotive interior applications (seats, steering wheels, etc.) → It is classified under 9401.99.10.10.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Application Scenario | Key Identification Feature |
|---|---|---|---|
9401.99.10.10 |
Real leather automotive interior parts | Car seat covers, dashboard veneers, door armrests | ✅ Specifically for automotive interiors; ✅ Real leather material |
4113.90.30.00 |
Cowhide full grain lining | Other animal leathers, further processed | ❌ Not for auto interior; ❌ General lining use |
4115.10.00.00 |
Cowhide full grain lining | Composite leather base form | ❌ Composite structure; ❌ Not pure automotive grade |
4113.90.60.00 |
Cowhide full grain lining | Patterned/embossed leather characteristics | ❌ Decorative pattern; ❌ General fashion use |
4107.19.10.40 |
Cowhide full grain lining | Lining leather use limitation | ❌ Specific lining designation; ❌ Not structural/auto use |
4107.11.10.40 |
Cowhide full grain lining | Lining leather material & use elements | ❌ General lining; ❌ Non-automotive |
🔍 Critical Reminder:
- Automotive Interior Use is Key: If the cowhide is intended for car seats, dashboards, or interior trim, it MUST be classified under9401.99.10.10to avoid misclassification penalties.
- General Lining vs. Automotive: Codes like4107and4113typically refer to leathers used as linings for shoes, bags, or apparel, NOT for vehicle interiors. Misdeclaring auto leather as "lining" can trigger audits.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 9401.99.10.10 —— Real Leather Automotive Interior Parts
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +7.5% (from USITC Footnote related to auto parts/interiors) |
| IEEPA Surcharge | +10% (for China/Hong Kong products, effective Nov 10, 2025) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9401.99.10.10 → FOOTNOTE:AutoInterior |
📌 Explanation:
- "IEEPA 10%": The International Emergency Economic Powers Act surcharge applies to Chinese-origin goods;
- "USITC 7.5%": A specific additional duty for automotive interior components made of real leather;
- Total 17.5%: This is significantly lower than general leather import rates (which can reach 35%-38%), making correct classification crucial for cost savings.
🚫 2. Misclassification Risk: If Declared as General Lining Leather (e.g., 4113.90.30.00, 4115.10.00.00, etc.)
If customs determines the leather is not for automotive interiors but for general use, the following high tariffs apply:
| HS Code | Base | USITC | IEEPA | Total Rate | Risk |
|---|---|---|---|---|---|
4113.90.30.00 |
3.3% | 25.0% | 10% | 38.3% | ❌ Overpayment |
4115.10.00.00 |
0.0% | 25.0% | 10% | 35.0% | ❌ Overpayment |
4113.90.60.00 |
1.6% | 25.0% | 10% | 36.6% | ❌ Overpayment |
4107.19.10.40 |
0.0% | 25.0% | 10% | 35.0% | ❌ Overpayment |
4107.11.10.40 |
0.0% | 25.0% | 10% | 35.0% | ❌ Overpayment |
📌 Warning:
- Misclassification Penalty: If you declare automotive leather as4113or4107, you will pay 17.5%-3.3% HIGHER tariffs than necessary, AND risk customs audits for false declaration.
- Correct Declaration Saves 17.5%-33.3%: By correctly identifying the product as9401.99.10.10, you benefit from the 0% base rate.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Full Grain Cowhide," "Dry Process," "Intended Use: Automotive Interior" |
| ✅ Certificate of Destination | ✔️ | Explicitly confirm automotive application |
| ✅ Product Photos (Clear) | ✔️ | Show grain pattern, thickness, and any automotive-specific treatments (e.g., fire-retardant) |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "For Automotive Interior Use (e.g., Seat Covers, Dashboards)" |
| ✅ Packing List | ✔️ | Match invoice description exactly |
| ✅ Third-Party Test Report | ✔️ | Auto-grade tests: Abrasion resistance, UV resistance, Flammability (FMVSS 302) |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Auto Interior, Not Lining; HS 9401 Saves Money!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Leather for car seats | 9401.99.10.10 |
Declare as "Cowhide Leather" → Risk 4113 |
| Leather for handbags | 4113.90.30.00 |
Declare as "Auto Leather" → False Declaration |
| Mixed shipment (Auto + Bag) | Split HS Codes | Mixed declaration → Audit & Delay |
| Unspecified "Leather Rolls" | Provide End-Use Proof | Vague description → Customs holds for inspection |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Leather for Car Brands | Provide OEM contract + design specs to prove automotive use |
| Leather with Fire-Retardant Treatment | Highlight "FMVSS 302 Compliant" on invoice → Strengthens "Auto Interior" claim |
| Samples for Auto Parts Manufacturer | Declare as "Pre-production samples for automotive interior" → Same HS code |
| Re-exported Leather (Not US Origin) | If originally from China but re-exported, still subject to IEEPA if Chinese origin remains |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9401.99.10.10 |
17.5% | No specific auto leather cert required for customs, but product must meet FMVSS | Best rate for auto interior |
| 🇨🇳 China | 4107.19.10.40 / 9401 |
5%-13% | CCC (if applicable) | Domestic import rates vary |
| 🇪🇺 EU | 4107.21 / 4113 |
6.5%-4% | REACH, RoHS | No IEEPA surcharge |
| 🇬🇧 UK | 4107.21 |
6.5% | UKCA | Post-Brexit rules |
| 🇦🇺 Australia | 4107.21 |
5% | No surcharge | Lower than US |
📌 Conclusion:
- USA is the most complex market due to IEEPA + USITC surcharges;
- Correct classification as9401.99.10.10saves up to 20.8% in tariffs compared to misclassified general leather;
- Other markets (EU, UK, AU) do not apply IEEPA surcharges, so tariff differences are smaller.
📌 VI. Common Mistakes & Pitfall Guide (Blood-Taught Lessons)
❌ Mistake 1: Declaring "Full Grain Cowhide" without specifying "Automotive Interior"
👉 Consequence: Customs may assign generic HS code (4113), leading to 35%-38% tariffs instead of 17.5% → Overpayment + Audit Risk.
❌ Mistake 2: Mixing "Auto Interior Leather" with "Shoe Leather" in one shipment
👉 Consequence: Must split HS codes; if not, entire shipment held → Delay + Storage Fees.
❌ Mistake 3: Using "Lining Leather" to describe auto leather
👉 Consequence: False declaration → Penalties + Potential Ban.
❌ Mistake 4: Not providing fire-retardant test reports
👉 Consequence: Customs doubts "automotive use" → Request for additional proof → Delay.
✅ Correct Practice:
"Full Grain Dry Cowhide, Tanned, Unfinished, Specifically Processed for Automotive Interior Use (Seat Covers/Dashboards), Non-Flammable, Model XYZ, Compliant with FMVSS 302"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Savings!
🎯 Remember the Mantra:
🔹 "Auto Interior, HS 9401, 17.5% Total!"
🔹 "General Leather, HS 4113, 35%-38% Pain!"
🔹 "Specify End-Use, Save Millions, Avoid Pain!"
📌 Pro Tip:
If your leather is originating from Vietnam, Mexico, or Thailand, you may apply for IEEPA exemption, reducing the total tariff to 0%-7.5%.
Recommend Advance Ruling from US Customs (CBP) to lock in the 9401.99.10.10 classification.
📣 Take Action Now:
📞 Contact Professional Broker + Provide Product Photos + Apply for CBP Advance Ruling
🚀 Ensure your full grain cowhide clears smoothly, saves costs, and maximizes profit!
✨ Professional Clearance, Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。