High quality Cowhide Leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107111020 | 35.0% | CN | US | 官方文档 |
| 4107113000 | 13.6% | CN | US | 官方文档 |
| 4107118000 | 12.4% | CN | US | 官方文档 |
商品图片
AI分析
🐮 High Quality Cowhide Leather (优质牛皮)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level通关 Strategy
📌 I. Product Definition & Classification: Do You Really Know "Cowhide"?
High Quality Cowhide Leather is a premium natural material widely used in luxury goods, automotive interiors, furniture, and high-end footwear. In international trade, its classification depends strictly on two factors: 1. Physical Form: Is it a whole hide, split leather (slice), or surface-grain leather? 2. Processing State: Is it fully tanned and finished?
⚠️ Key Distinction Point:
- If it is a slice/cut piece (split) without layering separation features → 4107.11.30.00
- If it is a whole hide/sheet or surface leather (top-grain) → 4107.11.10.20 or 4107.11.80.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
4107.11.10.20 |
High-quality Cowhide Slices, Cow Split Leather, Exquisite Whole Hides | Luxury bags, high-end shoes, upholstery | Material: Cowhide. Form: Slice, Split, or Whole Hide. Broad category for "fine" cowhide. |
4107.11.30.00 |
High-Quality Cowhide Slices (Un-split Full Leather) | High-end leather goods requiring uniform thickness | Material: Cowhide. Form: Slice. Feature: Un-split full leather (no layering separation). |
4107.11.80.00 |
High-Quality Cow Split Leather, Exquisite Whole Hides, Premium Leather | Finished leather products, premium upholstery | Material: Cowhide. Form: Surface Leather or Whole Hide. Status: Processed Finished Leather. |
🔍 Crucial Reminder:
- "Slice" (片) vs. "Whole" (整张): If the leather is cut into smaller pieces for manufacturing (like shoe uppers), it often falls under 4107.11.10.20 or 4107.11.30.00 depending on whether it is split.
- "Un-split Full Leather" (未劈层全皮): Only applies to 4107.11.30.00. If the hide has been split into layers, it does not qualify for this specific code.
- "Finished Leather" (成品皮): If it is a final product ready for use (e.g., pre-tanned, dyed, finished surface), 4107.11.80.00 is often used for "premium" classifications.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Includes subsequent imports)
🎯 1. 4107.11.10.20 —— High-Quality Cowhide Slices/Whole Hides
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis Path | Section 301: 25% → 122 Clause: 10% → Base: 0% |
📌 Explanation:
- This code attracts the highest combined tax burden among the three options.
- The 25% Section 301 tariff and 10% 122 Clause tariff are additive.
- Total 35% makes this the most expensive clearance option. High-cost luxury items may face significant margin pressure.
🎯 2. 4107.11.30.00 —— High-Quality Un-split Cowhide Slices
| Item | Details |
|---|---|
| Base Tariff | 3.6% |
| Additional Tariff (Section 301) | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 13.6% |
| Tax Calculation | CIF Value × 13.6% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis Path | Base: 3.6% → 122 Clause: 10% → Section 301: 0% |
📌 Key Advantage:
- Zero Section 301 Tariff! This is a critical advantage.
- The base tariff is 3.6%, plus only the 10% 122 Clause tariff.
- Total 13.6% is significantly lower than other options.
- Condition: Must be "Un-split Full Leather" (未劈层全皮). If the leather is split, this code is invalid.
🎯 3. 4107.11.80.00 —— Premium Finished Cowhide Leather
| Item | Details |
|---|---|
| Base Tariff | 2.4% |
| Additional Tariff (Section 301) | 0.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis Path | Base: 2.4% → 122 Clause: 10% → Section 301: 0% |
📌 Optimal Choice for Finished Goods:
- Lowest Total Tariff at 12.4%.
- No Section 301 surcharge.
- Base tariff is 2.4%.
- Suitable for "Processed Finished Leather" (经过处理的成品皮).
- Condition: Must be clearly defined as finished surface leather or premium leather.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls Guide)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must state material (Cowhide), form (Slice/Whole), and processing state (Split/Un-split). |
| ✅ Photos of Leather | ✔️ | Show surface texture, grain, and any labels/brands. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "High-Quality Cowhide Leather" and specify HS Code basis. |
| ✅ Packing List | ✔️ | Indicate dimensions, weight, and number of hides/pieces. |
| ✅ Proof of "Un-split" Status | ✔️ | If claiming 4107.11.30.00, provide evidence that leather was not split into layers. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for determining country of origin and applying correct additional tariffs. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 “Specify Form, Declare State, Save Tax Rate!”
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Whole Hide, No Split | 4107.11.80.00 (Finished) |
Misdeclare as "Slice" → 35% |
| Cut Piece, Un-split | 4107.11.30.00 |
Misdeclare as "Split" → 35% |
| Cut Piece, Split | 4107.11.10.20 |
Misdeclare as "Un-split" → 13.6% (Risk of Audit) |
| Surface Leather | 4107.11.80.00 |
Misdeclare as "Raw Hide" → Different Rates |
📌 Warning:
- Do not simply write "Leather." Be specific: "High-Quality Cowhide, Surface Leather, Finished."
- If you claim 4107.11.30.00, ensure your product does not show evidence of splitting. Customs may request cross-section photos.
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Separate "Un-split" and "Split" leather in different packages or clearly declare different HS Codes. |
| OEM Custom Leather | Provide customer design specs. Ensure description matches the physical form. |
| Sample Shipments | Even samples are subject to 122 Clause + 301 Tariffs if misclassified. Use correct HS Code. |
| High-Value Luxury Leather | Consider using 4107.11.80.00 (12.4%) if it qualifies as "Finished Surface Leather" to save 22.6% vs. the 35% rate. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.80.00 |
12.4% | N/A (Customs Inspection) | Lowest US Tariff for finished cowhide. |
| 🇨🇳 China | 4107.11.80.00 |
Varies | N/A | Export from China may have different duties. |
| 🇪🇺 EU | 4107.11 |
6.5% | REACH Compliance | No Section 301 or 122 Clause. |
| 🇬🇧 UK | 4107.11 |
6.5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 4107.11 |
4.3% | FSC | No additional US-style tariffs. |
📌 Conclusion:
- USA has the most complex and high tariff structure due to Section 301 and 122 Clause.
- Choosing the correct HS Code can save 22.6% in duties (35% vs. 12.4%).
- EU/UK/Japan do not impose these additional tariffs, making US exports uniquely challenging.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Split Leather" as "Un-split" to get 13.6% tax
👉 Consequence: Customs audit → Back taxes + Penalties + Possible seizure.
❌ Mistake 2: Using 4107.11.10.20 for "Finished Surface Leather"
👉 Consequence: Paying 35% instead of 12.4%. Huge cost increase!
❌ Mistake 3: Ignoring "122 Clause Tariff"
👉 Consequence: All three HS codes incur 10% 122 Clause tax. Failing to account for it leads to budget errors.
❌ Mistake 4: Not distinguishing between "Whole Hide" and "Slice"
👉 Consequence: Wrong HS Code → Delays in clearance, storage fees, and potential fines.
✅ Correct Approach:
"High-Quality Cowhide, Surface Grain, Finished Leather, Un-split, Model XYZ, CIF Value $10,000, HS Code 4107.11.80.00"
🎯 VII. Conclusion: Professional Declaration, Cost Saving, Efficiency!
🎯 Remember the Mantra:
🔹 "Un-split = 13.6%, Finished = 12.4%, Split/Whole = 35%!"
🔹 "Specify Form, Avoid 301, Save 22%!"
🔹 "122 Clause is Always 10%, Plan Accordingly!"
📌 Pro Tip:
If your cowhide leather can be classified as "Finished Surface Leather" (4107.11.80.00), do it. It offers the lowest total tariff (12.4%) and avoids the 25% Section 301 surcharge.
If it is "Un-split Full Leather" (4107.11.30.00), also excellent (13.6%).
Only use 4107.11.10.20 if your product naturally fits the "Slice/Split/Whole" description and cannot be classified as "Finished" or "Un-split."
📣 Immediate Action:
📞 Contact a professional customs broker + Provide detailed product photos + Apply for Advance Ruling if unsure.
🚀 Ensure your leather, cleared efficiently, exported profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every dollar of 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。