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:9903.01.25 → USITC:4106.91.00.00 → FOOTNOTE: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:9903.01.24 → USITC:4106.92.00.00 → FOOTNOTE: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:9903.01.25 → USITC:4101.90.10.40 → FOOTNOTE:9903.88.01 |
📌 Why Lower?
- This code applies to non-standard cuts (e.g., scraps, irregular side pieces)
- Not used in footwear → lower 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:9903.01.24 → USITC:4101.90.70.00 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
If your leather is fully raw (no tanning), but not in standard form, use this code — higher than4101.90.10.40due 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:9903.01.25 → 4107.91.70.90 → FOOTNOTE:9903.88.01 |
📌 Golden Rule:
- Use this code only if the leather is not used in footwear, apparel, or gloves
- No 301 tariff → lowest 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 4107.91.70.90 → no 301 → only 10% IEEPA |
| Leather used in handbags (not footwear) | Use 4107.91.70.90 → avoid 301 |
| Scrap leather or irregular cuts | Use 4101.90.10.40 → only 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 + 122 — must optimize code choice
- Vietnam/Mexico-origin leather → huge 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: Use4107.91.70.90→ 15.0% total
- If from China: Use4101.90.10.40→ 17.5% (if not standard)
- If semi-tanned: Use4106.91.00.00→ 38.3% (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!
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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。