Leather Degreasing Agent
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3403915000 | 41.5% | CN | US | 官方文档 |
| 3307490000 | 41.0% | CN | US | 官方文档 |
| 3307900000 | 40.4% | CN | US | 官方文档 |
| 3403115000 | 36.4% | CN | US | 官方文档 |
| 3403915000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧴 Leather Degreasing Agent (Chemical Preparations for Leather Treatment)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Leather Degreasing"?
Leather degreasing agents are specialized chemical formulations used in the leather tanning and finishing industry to remove natural fats, oils, and greases from hides and skins. In international trade, these products are strictly classified under Chapter 34 (Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations...) because they are primarily chemical preparations for the treatment of materials, not cosmetic or fragrance products.
Key Distinction:
Chemical Treatment Agents: Products whose primary function is to clean, degrease, or treat the material structure of leather (e.g., removing suet, preparing for tanning) → HS Code 3403.
Cosmetic/Fragrance Care: Products primarily for scent, surface beautification, or household air freshening applied to finished leather goods → HS Code 3307.
⚠️ Critical Classification Point:
- If the product is described as "degreasing," "cleaning," or "pre-treatment" for leather processing → Must declare under 3403.
- If the product is marketed as "leather perfume," "room deodorizer," or general "cosmetic care" without specific industrial degreasing claims → May fall under 3307 (but high risk of reclassification if used for cleaning).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the specific HS Codes associated with leather-related chemical preparations and their corresponding tax structures. Note that "Leather Degreasing Agent" most accurately aligns with HS 3403 (Tanning/Leather Preparation Preparations), specifically oils/greases or other preparations.
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
3403.11.50.00 |
Preparations for treating leather, fur skins or other materials, based on oil or grease | Industrial degreasing oils, fatliquoring agents, solvent-based degreasers | 36.4% |
3403.91.50.00 |
Preparations for treating leather, fur skins or other materials, other than those based on oil or grease | Water-based degreasers, enzymatic cleaners, chemical solvents for leather cleaning | 41.5% |
3307.49.00.00 |
Other preparations for deodorizing rooms or for similar purposes (e.g., perfumery, toilet preparations) | Misclassification Risk: Products marketed as "leather scent fresheners" or "room deodorizers" | 41.0% |
3307.90.00.00 |
Other perfumery, cosmeceutical preparations and toilet preparations | Misclassification Risk: General "leather care creams" that are primarily cosmetic | 40.4% |
🔍 Key Insight for Degreasing Agents:
- If your degreasing agent is solvent or oil-based (common for heavy grease removal), it likely falls under3403.11.50.00.
- If it is a chemical emulsion or water-based cleaner, it falls under3403.91.50.00.
- Avoid3307codes unless the product is strictly for fragrance/deodorization, as customs will likely reclassify industrial degreasers under Chapter 34, leading to delays.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: From November 10, 2025 onwards
🎯 1. 3403.11.50.00 – Preparations for Leather Treatment (Oil/Grease Based)
| Item | Content |
|---|---|
| Base Tariff | 1.4% (ad valorem) |
| USITC Surtax (Section 301) | +25% (Based on USITC Footnote for Chinese origin) |
| IEEPA Surtax (Section 122) | +10% (Against China/Hong Kong products, effective Nov 10, 2025) |
| Total Tax Rate | 36.4% |
| Tax Calculation | CIF Value × 36.4% |
| De Minimis Exemption | ❌ Not Applicable (Denied for these tariff lines) |
| Legal Basis Path | IEEPA:122 → USITC:3403.11.50.00 → FOOTNOTE:301 |
📌 Explanation:
- The 1.4% base duty is very low for leather chemicals, reflecting their industrial utility.
- However, the 25% Section 301 tariff and 10% Section 122 tariff significantly increase the cost.
- Total 36.4% is a moderate-to-high burden for chemical imports.
🎯 2. 3403.91.50.00 – Preparations for Leather Treatment (Other)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (Section 122) | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:122 → USITC:3403.91.50.00 → FOOTNOTE:301 |
📌 Note:
- This code has a higher base duty (6.5%) compared to oil-based preparations.
- Common for aqueous or enzymatic degreasing agents.
- Total 41.5% is higher than the oil-based alternative.
🎯 3. 3307.49.00.00 & 3307.90.00.00 – Cosmetics/Fragrances (Risk Zone)
| Item | Content |
|---|---|
| Base Tariff | 5.4% - 6.0% |
| USITC Surtax (Section 301) | +25% |
| IEEPA Surtax (Section 122) | +10% |
| Total Tax Rate | 40.4% - 41.0% |
| Note | These rates are similar to 3403, but the risk of misclassification is high. If customs determines the product is for industrial cleaning, they will force reclassification to Chapter 34, potentially applying penalties or requiring re-entry. |
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Formula Sheet / MSDS | ✔️ | Must detail ingredients. Prove it is for "leather treatment" not "cosmetic use". |
| ✅ Product Specification | ✔️ | Clear statement: "Industrial Degreasing Agent for Leather Tanning," not "Leather Perfume." |
| ✅ Product Photos | ✔️ | Show labeling, hazard symbols, and usage instructions (industrial setting). |
| ✅ Certificate of Origin | ✔️ | Essential for confirming China origin and applying correct surtaxes. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly. |
| ✅ Packing List | ✔️ | Detail net/gross weight, volume, and packaging type. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Be Specific, Be Industrial, Avoid 'Cosmetic'"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Oil-based Degreaser | HS 3403.11.50.00 "Leather Degreasing Oil, Industrial Use" |
"Leather Cleaner" (Too vague) |
| Water-based Degreaser | HS 3403.91.50.00 "Aqueous Leather Degreasing Emulsion" |
"Room Deodorizer" (Wrong Chapter) |
| Finished Leather Spray | HS 3307.90.00.00 (if cosmetic) | Claiming industrial treatment when it's just a scent |
📌 Warning:
- Do NOT use terms like "perfume," "freshener," or "cosmetic" on the invoice if the product is a degreaser.
- Do NOT split shipments to avoid thresholds; the De Minimis exemption (Section 321) is explicitly denied for these HS codes.
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixed Ingredients | If the product contains both degreasing solvents and fragrances, declare under the primary function (Degreasing = 3403). |
| OEM/Private Label | Provide the original manufacturer’s formula to prove the chemical nature. |
| Small Samples | Even small quantities are subject to the 36.4%-41.5% duty. No de minimis. |
| Return Goods | If returning defective goods, apply for duty drawback if eligible, but provide proof of prior duty payment. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3403.11.50.00 / 3403.91.50.00 |
36.4% - 41.5% | SDS, GHS | High surtaxes apply. No de minimis. |
| 🇨🇳 China | 3403.11.00.00 / 3403.99.00.00 |
~4.8% - 8.0% | None | Lower base duty, no Section 301/122. |
| 🇪🇺 EU | 3403.91.00 |
~4.5% - 6.5% | REACH, ECHA | Strict chemical registration required. |
| 🇦🇺 Australia | 3403.11.00 |
~5.0% | AICIS | Lower duties, but high compliance costs. |
| 🇯🇵 Japan | 3403.91.00 |
~3.9% - 6.4% | FSCA | Moderate duties, no major surtaxes. |
📌 Conclusion:
- The USA market is the most expensive due to Section 301 and Section 122 tariffs.
- Cost optimization: If possible, consider sourcing from non-China origins (e.g., Vietnam, India) to avoid the +35% surtax bundle.
- Compliance: Ensure SDS/MSDS is up-to-date with GHS standards to avoid clearance delays.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring as 3307.90.00.00 (Cosmetics) for an industrial degreaser
👉 Consequence: Customs may reclassify to 3403 and issue a penalty for misdeclaration, plus potential fines for undervaluing.
❌ Error 2: Claiming De Minimis (Section 321) for shipments under $800
👉 Consequence: 100% seizure or return. These codes are explicitly excluded from de minimis relief for Chinese goods.
❌ Error 3: Vague Description "Leather Cleaner"
👉 Consequence: Customs may request additional info, causing 15-30 day delays. Always specify "Degreasing Agent" and "Oil-based" or "Water-based".
✅ Correct Practice:
"Industrial Leather Degreasing Agent, Solvent-Based, For Tanneries Only, NOT for Cosmetic Use, HS 3403.11.50.00"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Industrial Use, Chapter 34; Cosmetic Use, Chapter 33.
🔹 No De Minimis for China; Surtaxes are Real.
🔹 Specify 'Degreasing' to Avoid Penalties!"
📌 Pro Tip:
If your degreasing agent is used in a multi-purpose formulation (e.g., cleaning + conditioning), consider if the primary function is cleaning. If yes, stick to 3403. If it's primarily a "finish" or "scent," 3307 might apply, but consult a customs broker first to avoid audits.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide SDS/MSDS + Request Pre-Ruling
🚀 Ensure Smooth Clearance, Avoid Delays, and Optimize Your Supply Chain Costs!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Counts in Your Bottom Line!
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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。