High grade Leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9401104000 | 17.5% | CN | US | 官方文档 |
| 9401991010 | 17.5% | CN | US | 官方文档 |
| 4202110030 | 43.0% | CN | US | 官方文档 |
| 4202213000 | 40.3% | CN | US | 官方文档 |
| 6403999065 | 20.0% | CN | US | 官方文档 |
| 6403999055 | 20.0% | CN | US | 官方文档 |
| 4107111020 | 35.0% | CN | US | 官方文档 |
| 4107918000 | 12.4% | CN | US | 官方文档 |
商品图片
AI分析
👜 High-Grade Leather & Leather Goods (Comprehensive Customs Classification Guide)
🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Schedule | Professional Logistics Strategy
📌 I. Product Definition: What is "High-Grade Leather"?
In international trade, "High-Grade Leather" is not a single HS Code but a category encompassing raw processed leather materials and finished leather goods. The classification depends entirely on whether the item is:
1. Raw Material: Tanned leather skins/hides (Heading 41).
2. Finished Product: Bags, footwear, seats, or cases made from leather (Headings 42, 64, 94).
⚠️ Critical Distinction:
- Raw Leather (41xx): Unfinished, tanned hides intended for further manufacturing.
- Finished Goods (42xx/64xx/94xx): Final consumer products.
- Misclassification Risk: Declaring finished bags as "raw leather" or vice versa leads to immediate rejection, fines, or cargo detention.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided dataset, here are the specific HS Codes, descriptions, and tax implications for various leather-related items.
| HS Code | Product Description | Category | Key Characteristics |
|---|---|---|---|
| 4107.11.10.20 | Upper leather; lining leather (Bovine, full grain, unsplit, ≤28 sq ft) | Raw Material | Tanned bovine leather; High Tax Item |
| 4107.91.80.00 | Other full grains, unsplit; Fancy (Bovine/Equine, no hair) | Raw Material | Tanned leather; Lower Tax Item |
| 4202.11.00.30 | Attache cases, briefcases, school satchels (Outer surface: Leather) | Finished Good | Business/School bags; No Surcharge |
| 4202.21.30.00 | Handbags, with shoulder strap (Outer surface: Reptile Leather) | Finished Good | Luxury handbags; No Surcharge |
| 6403.99.90.65 | Women’s footwear, leather uppers, Valued >$2.50/pair (Other) | Footwear | General women's leather shoes; No Surcharge |
| 6403.99.90.55 | Women’s footwear, leather uppers, Pigskin uppers | Footwear | Specific pigskin material; No Surcharge |
| 9401.10.40.00 | Aircraft seats, Leather upholstered | Vehicle Part | Specialized automotive/aerospace parts; Taxable |
| 9401.99.10.10 | Parts of motor vehicle seats, Leather cut to shape | Vehicle Part | Component parts only; Taxable |
💰 III. 2026 Tariff Rate Detailed Breakdown
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current trade policies (Section 301 / IEEPA)
🎯 1. High-Tax Raw Materials & Automotive Parts
A. Bovine Upper Leather (4107.11.10.20)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +25.0% |
| Total Tax Rate | 25.0% |
| Legal Basis | USITC Footnote for Heading 4107 (Section 301 Action) |
| Clearance Note | This is "Upper Leather," primarily used for making shoes/bags. The 25% surcharge is significant for raw material importers. |
B. Aircraft Leather Seats (9401.10.40.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Legal Basis | Specific surcharge for aerospace/automotive components |
| Clearance Note | Applies to complete seats for aircraft. Ensure documentation proves "aircraft use" to avoid misclassification as general furniture (which may have different duties). |
C. Motor Vehicle Seat Parts (9401.99.10.10)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | +7.5% |
| Total Tax Rate | 7.5% |
| Legal Basis | Specific surcharge for auto parts |
| Clearance Note | Must be clearly identified as "Parts" (cut to shape, not complete seats). If declared as complete seats, it may fall under 9401.10.40.00 or other subheadings. |
🎯 2. Zero-Tariff/No-Surcharge Goods (Free Trade Advantage)
A. Finished Leather Bags (4202.11.00.30 & 4202.21.30.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from current Section 301 surcharges for these specific subheadings |
| Clearance Note | Crucial for Exporters: Attache cases and reptile leather handbags enjoy 0% additional duty. This is a significant cost advantage over raw leather or auto parts. |
B. Women’s Leather Footwear (6403.99.90.65 & 6403.99.90.55)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from current Section 301 surcharges for these specific subheadings |
| Clearance Note | Applies to footwear valued over $2.50/pair. Ensure the invoice explicitly states "Valued over $2.50/pair" and specifies "Pigskin" if using code 90.55. |
C. Fancy Tanned Leather (4107.91.80.00)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Legal Basis | Exempt from surcharges for "Other" fancy leathers |
| Clearance Note | Unlike "Upper Leather" (25%), "Fancy" leathers (e.g., embossed, decorative) are duty-free from surcharges. This incentivizes importing processed decorative leather over functional upper leather. |
🛠️ IV. Clearance Operational Advice (Risk Mitigation)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Why It Matters |
|---|---|---|
| Commercial Invoice | Must explicitly state: "Leather Type," "Animal Source" (Bovine/Equine/Pig), and "Finish" (Full Grain/Fancy) | Determines if it’s 4107.11 (25%) or 4107.91 (0%). |
| Product Photos | High-res images of grain, cut, and finished state | Proves whether it’s "Upper Leather" (shoe-making) or "Fancy Leather" (bag-making). |
| Material Composition | 100% Leather vs. Composite | If mixed with textiles/plastics, HS Code may shift to 6309 or 6404, changing tax rates. |
| Usage Declaration | "For Aircraft," "For Motor Vehicles," "General Consumer" | Misdeclaring "Auto Parts" as "General Furniture" can lead to fraud penalties. |
| Value Declaration | Per pair for footwear (> $2.50) | Under-declaring value to avoid the "$2.50" threshold can trigger customs audits. |
✅ 2. Classification Pitfalls (Avoid These!)
| Mistake | Consequence | Correct Action |
|---|---|---|
| Declaring "Upper Leather" as "Fancy Leather" | Underpayment of 25% tax | Ensure commercial invoice specifies "Upper Leather" or "Lining Leather" if used for shoes. |
| Declaring "Seat Parts" as "Furniture Parts" | Wrong HS Code, potential penalty | Use 9401.99.10.10 for motor vehicle seat parts, not general furniture parts. |
| Mixing Reptile & Cow Leather Handbags | Complex classification | Reptile handbags (4202.21.30) are 0%; Cow leather handbags may have different subheadings. Declare separately. |
| Ignoring the "Pigskin" Distinction | Wrong subheading | 6403.99.90.55 is for pigskin. 6403.99.90.65 is for other leather. Mismatch leads to delays. |
✅ 3. Strategic Clearance Tips
🔥 Key Strategy:
- For Manufacturers: Import "Fancy Leather" (4107.91.80.00) instead of "Upper Leather" (4107.11.10.20) if possible, to save 25% tax.
- For Exporters: Highlight "Attache Cases" (4202.11.00.30) and "Reptile Handbags" (4202.21.30.00) as 0% tariff items to maintain price competitiveness in the US market.
- For Automotive Suppliers: Clearly document "Cut to Shape" for seat parts to justify9401.99.10.10(7.5%) rather than complete seats, if applicable, or vice versa based on volume/value optimization.
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Tax (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 4107.11.10.20 |
25.0% | Detailed material description |
| 🇺🇸 USA | 4202.11.00.30 |
0.0% | "Outer surface of leather" proof |
| 🇺🇸 USA | 6403.99.90.55 |
0.0% | "Pigskin" specification |
| 🇪🇺 EU | 4107.11.10 |
4.0% (Approx) | CE Marking (if footwear) |
| 🇨🇳 China | 4107.11.10 |
8.0% (Approx) | Import License (if applicable) |
📌 Note: EU and China tariffs are estimates based on general MFN rates and may vary. The US data provided above is precise based on current Section 301 and IEEPA adjustments.
📌 VI. Conclusion: Optimize Your Ledger
🎯 Remember:
🔹 "Upper Leather" = 25% Tax (High Cost)
🔹 "Fancy Leather" = 0% Tax (Low Cost)
🔹 "Finished Bags/Shoes" = 0% Tax (Competitive Advantage)
🔹 "Auto/Aircraft Parts" = 7.5% Tax (Moderate Cost)
✅ Final Advice:
- Audit your BOM (Bill of Materials): Are you importing "Upper Leather" when you could be sourcing "Fancy Leather"?
- Verify Footwear Material: Is it pigskin or general leather? One digit changes nothing in tax, but accuracy prevents delays.
- Document Everything: For 9401 codes, ensure the end-use (Aircraft/Motor Vehicle) is explicitly stated in the contract and invoice.
✨ Professional Clearance Starts with Accurate Classification!
💼 Save 25% on Leather Imports by Optimizing HS Codes!
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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。