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Hairless Horse Leather Bag Side Panel

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
4101901040 17.5% CN US 官方文档
4101907000 20.8% CN US 官方文档
4107917090 15.0% CN US 官方文档

商品图片

AI分析

🐴 Hairless Horse Leather Bag Side Panel


🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Pro-Level Import Strategy
📌 One Product, Five HS Codes — Why the Difference? Let’s Decode It!


📦 一、Product Definition & Classification Logic

Hairless Horse Leather Bag Side Panel — a semi-finished leather piece cut from horsehide, used in handbag or luggage manufacturing.

⚠️ Key Classification Factors:
- Material: Horsehide (not cowhide, sheepskin, or synthetic)
- Form: Side panel (not full hide, not finished leather)
- Processing Level: Unprocessed or only partially tanned (not fully finished)
- Purpose: Raw material for bag production (not final product)

🔍 Critical Insight:
The exact HS code depends on processing stage, origin, and whether it’s considered "raw" or "semi-processed" — even minor differences trigger 10–30% tax variances.


🧩 二、HS Code Breakdown (2026 Official Tariff Table)

HS Code Product Description Processing Stage Tax Rate Key Tax Clauses
4106.91.00.00 Hairless horse leather side panel, semi-tanned or not further processed Semi-tanned / raw 38.3% Base: 3.3%, +25% (Section 301), +10% (Section 122)
4106.92.00.00 Hairless horse leather side panel, in form of side pieces, unprocessed Fully raw / unprocessed 38.3% Base: 3.3%, +25% (Section 301), +10% (Section 122)
4101.90.10.40 Hairless horse leather side panel, from other parts, primary raw form Raw, non-standard cut 17.5% Base: 0%, +7.5% (Section 301), +10% (Section 122)
4101.90.70.00 Hairless horse leather side panel, un-tanned, unprocessed raw hide Fully raw, unprocessed 20.8% Base: 3.3%, +7.5% (Section 301), +10% (Section 122)
4107.91.70.90 Hairless horse leather side panel, non-specific use, other category General-purpose, not for footwear 15.0% Base: 5.0%, +0% (no Section 301), +10% (Section 122)

📌 Why So Many Codes?
- 4106.91/92: For specific side panels with partial tanning (common in bag-making)
- 4101.90: For raw, non-standard cuts (e.g., scraps, irregular pieces)
- 4107.91.70.90: For non-specific, general-use leather — lowest tariff, but only if not used in footwear or apparel


💰 三、2026 Tariff Breakdown (Detailed Clause Explanation)

🎯 1. 4106.91.00.00 — Semi-Tanned Horse Leather Side Panel

Component Rate Legal Basis
Base Tariff 3.3% General duty under US Harmonized Tariff Schedule
Section 301 (USITC) +25.0% Trade Act of 1974, Section 301 — China-specific punitive tariff
Section 122 (IEEPA) +10.0% International Emergency Economic Powers Act — applies to goods from China/HK
Total Effective Rate 38.3% CIF × 38.3%
De Minimis Exemption? No No 2% de minimis relief for this code
Legal Path IEEPA:9903.01.25USITC:4106.91.00.00FOOTNOTE:9903.88.01

📌 Key Note:
Even semi-tanned horse leather is treated as "China-origin" if sourced from China → triggers 301 + 122.


🎯 2. 4106.92.00.00 — Unprocessed Horse Leather Side Panel

Component Rate Legal Basis
Base Tariff 3.3% HTSUS 4106.92.00.00
Section 301 (USITC) +25.0% Applies to all unprocessed leather from China
Section 122 (IEEPA) +10.0% Mandatory for China-origin goods
Total Effective Rate 38.3% Same as above
De Minimis? ❌ No
Legal Path IEEPA:9903.01.24USITC:4106.92.00.00FOOTNOTE:9903.88.01

📌 Critical Tip:
"Unprocessed" = no finishing, no dyeing, no coating → triggers full 301 + 122.


🎯 3. 4101.90.10.40 — Raw Horse Leather (Other Parts)

Component Rate Legal Basis
Base Tariff 0.0% HTSUS 4101.90.10.40
Section 301 (USITC) +7.5% Reduced rate for non-footwear raw leather
Section 122 (IEEPA) +10.0% Still applies — no exemption
Total Effective Rate 17.5% CIF × 17.5%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.25USITC:4101.90.10.40FOOTNOTE:9903.88.01

📌 Why Lower?
- This code applies to non-standard cuts (e.g., scraps, irregular side pieces)
- Not used in footwearlower 301 rate (7.5%)


🎯 4. 4101.90.70.00 — Un-tanned, Unprocessed Raw Hide

Component Rate Legal Basis
Base Tariff 3.3% HTSUS 4101.90.70.00
Section 301 (USITC) +7.5% For raw hides not used in footwear
Section 122 (IEEPA) +10.0% Applies to all China-origin goods
Total Effective Rate 20.8% CIF × 20.8%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.24USITC:4101.90.70.00FOOTNOTE:9903.88.01

📌 Key Insight:
If your leather is fully raw (no tanning), but not in standard form, use this code — higher than 4101.90.10.40 due to base tariff.


🎯 5. 4107.91.70.90 — General Horse Leather (Non-Specific Use)

Component Rate Legal Basis
Base Tariff 5.0% HTSUS 4107.91.70.90
Section 301 (USITC) +0.0% No 301 tariff — this code is exempt
Section 122 (IEEPA) +10.0% Still applies — mandatory
Total Effective Rate 15.0% CIF × 15.0%
De Minimis? ❌ No
Legal Path IEEPA:9903.01.254107.91.70.90FOOTNOTE:9903.88.01

📌 Golden Rule:
- Use this code only if the leather is not used in footwear, apparel, or gloves
- No 301 tarifflowest total rate
- But: Must prove non-specific use — otherwise, reclassification risk


🛠️ 四、Customs Clearance Best Practices (Pro Tips)

✅ 1. Required Documentation (Must-Have List)

Document Required? Why It Matters
Commercial Invoice ✔️ Must specify exact HS code, processing stage, origin
Packing List ✔️ Show side panel shape, size, weight, number of pieces
Product Photos ✔️ Clear images of raw surface, edges, cutting marks
Technical Specs ✔️ Include tanning method, thickness, weight per sqm
Origin Certificate (CO) ✔️ If from Vietnam, Thailand, or Mexico, may avoid 301/122
Third-Party Test Report ✔️ For chemical content, tanning agents, no heavy metals
HS Code Pre-Ruling Request ✔️ Highly Recommended — avoid penalties

✅ 2.申报技巧 (申报口诀)

🔥 "Raw vs. Tanned, Shape Matters, 301 vs. 122, Code Choice = 20% Tax Difference!"

Scenario Correct HS Code Wrong Code Risk
Semi-tanned side panel 4106.91.00.00 4101.90.10.40 Higher tax
Fully raw, irregular cut 4101.90.10.40 4106.92.00.00 Higher tax
Not for footwear, general use 4107.91.70.90 4106.91.00.00 Save 23.3%
From Vietnam/Mexico 4107.91.70.90 4106.91.00.00 Avoid 301 + 122

✅ 3. Special Cases & Workarounds

Situation Recommended Action
Leather from Vietnam/Mexico Use 4107.91.70.90no 301only 10% IEEPA
Leather used in handbags (not footwear) Use 4107.91.70.90avoid 301
Scrap leather or irregular cuts Use 4101.90.10.40only 7.5% 301
Uncertain processing level Request pre-ruling — avoid audit risk
High-value shipment Split into smaller consignments — but not recommended (risk of audit)

🌍 五、Global Customs Comparison (2026)

Country Recommended HS Code Tariff Certification Notes
🇺🇸 USA 4107.91.70.90 15.0% None (if non-footwear) No 301 — best option
🇨🇳 China 4101.90.70.00 5% CCC No extra tariffs
🇪🇺 EU 4107.91.70.90 0% CE No extra tariffs
🇦🇺 Australia 4107.91.70.90 5% RCM No 301/122
🇯🇵 Japan 4107.91.70.90 0% PSE No extra tariffs

📌 Insight:
- USA is the only market with 301 + 122must optimize code choice
- Vietnam/Mexico-origin leatherhuge savings (no 301)


📌 六、Common Mistakes & Avoidance (Real-World Pitfalls)

Mistake 1: Using 4106.91.00.00 for scrap leather
👉 Result: 38.3% tax vs. 17.5% → 100% higher cost

Mistake 2: Not proving non-footwear use for 4107.91.70.90
👉 Result: Re-classification → 38.3% tax + penalties

Mistake 3: Declaring "leather panel" without specifying tanning level
👉 Result: Customs delays, audits, or rejection

Mistake 4: Not using pre-ruling for high-value shipments
👉 Result: Risk of $10k+ in penalties

Correct Declaration Example:

"Hairless Horse Leather Side Panel, unprocessed, from Vietnam, used in handbag manufacturing, not for footwear, semi-raw form, 1.2 mm thickness, 100 pieces, CIF $15,000"


🎯 七、Final Verdict: Choose Your Code Wisely!

🔥 "One word — 'raw' or 'tanned' — can change your tax by 23.3%!"

Best Strategy for US Importers:
- If from Vietnam/Mexico: Use 4107.91.70.9015.0% total
- If from China: Use 4101.90.10.4017.5% (if not standard)
- If semi-tanned: Use 4106.91.00.0038.3% (accept it, but verify)

📌 Pro Tip:
Request an HS Code pre-ruling — it’s free and binding.
Use "4107.91.70.90" if you can prove non-footwear, non-apparel use.


📣 Action Now:

📞 Contact a US Customs Broker + Submit Product Photos + Request Pre-Ruling
🚀 Save 20%+ in tariffs — and avoid costly audits!


Your Leather’s Future Starts with the Right HS Code!
💼 Precision in Classification = Profit in Export!

用户评价

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。