Medium Thickness Full Grain Cowhide Leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107191040 | 35.0% | CN | US | 官方文档 |
| 4107111040 | 35.0% | CN | US | 官方文档 |
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4115100000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🐄 Medium Thickness Full Grain Cowhide Leather
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Full Grain Cowhide"?
Full Grain Cowhide Leather is the highest quality grade of leather, retaining the original grain surface and natural markings. In international trade, classification depends heavily on its final use (e.g., lining, outer material, composite base) and processing level.
Key Distinction Points:
- Lining vs. Outer Material: Is it used as an inner lining or an exterior surface?
- Finish Type: Is it "patterned" (花式) or "non-patterned" (非花式)?
- Structure: Is it a single hide or a composite base?
⚠️ Critical Note:
- If used as a lining → Often falls under 4107 or 4113 depending on specific characteristics.
- If it’s a composite base → Falls under 4115.
- Misclassification can lead to significant tariff differences (e.g., 35% vs. 38.3%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the 5 possible HS Codes for "Medium Thickness Full Grain Cowhide Leather":
| HS Code | Product Description | Summary/Classification Logic | Total Tax Rate |
|---|---|---|---|
4107.19.10.40 |
Cowhide Full Grain Lining, fits Lining Leather Limits | Defined as lining leather meeting specific limits | 35.0% |
4107.11.10.40 |
Cowhide Full Grain Lining, fits Lining Leather Category | Classified as general lining leather | 35.0% |
4113.90.60.00 |
Cowhide Full Grain Lining, fits Patterned Leather Characteristics | Defined as "patterned" (花式) leather | 36.6% |
4113.90.30.00 |
Cowhide Full Grain Lining, fits Non-Patterned Further Processed Leather | Non-patterned, further processed | 38.3% |
4115.10.00.00 |
Cowhide Full Grain Lining, fits Composite Leather Base Form | Composite leather base | 35.0% |
🔍 Important Reminder:
- All codes above include US Additional Tariffs and Section 122 Tariffs if imported into the US from China.
- The difference between 35% and 38.3% is driven by the Base Duty (0% vs. 3.3%) and Patterned Status.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply as per 2026 data
🎯 1. 4107.19.10.40 & 4107.11.10.40 & 4115.10.00.00
Category: Lining/Composite Leather (Standard)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 0% → 301: 25% → Sec 122: 10% |
📌 Explanation:
- Base Duty 0%: Standard for certain leather linings.
- 301 Tariff 25%: Trade war-related additional duty.
- Section 122 10%: National security-related additional duty.
- Total 35%: High cost, must be factored into pricing.
🎯 2. 4113.90.60.00
Category: Patterned Leather (花式皮革)
| Item | Detail |
|---|---|
| Base Duty | 1.6% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 36.6% |
| Tax Calculation | CIF Value × 36.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 1.6% → 301: 25% → Sec 122: 10% |
📌 Note:
- The 1.6% base duty makes this slightly more expensive than the 35% group.
- "Patterned" means embossed, corrected, or surface-treated.
🎯 3. 4113.90.30.00
Category: Non-Patterned Further Processed Leather
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base: 3.3% → 301: 25% → Sec 122: 10% |
📌 Warning:
- This is the highest tariff category in the list.
- Avoid this classification unless the product strictly meets "non-patterned further processed" criteria.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Must-Have Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include thickness, finish type (patterned/non-patterned), composition |
| ✅ Leather Certificates | ✔️ | Prove "Full Grain" status |
| ✅ Commercial Invoice | ✔️ | Clearly state "Cowhide Leather, Full Grain" |
| ✅ Packing List | ✔️ | Detailed weight and dimensions |
| ✅ Origin Certificate | ✔️ | If not China, may reduce tariffs |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Lining vs. Outer, Patterned vs. Plain, Base vs. Composite!"
| Scenario | Correct HS Code | Wrong Practice | Consequence |
|---|---|---|---|
| Used as Lining, Standard | 4107.19.10.40 or 4107.11.10.40 |
Misclassify as outer leather | Higher base duty possible |
| Patterned Surface | 4113.90.60.00 |
Declare as non-patterned | Risk of audit & penalty |
| Composite Base | 4115.10.00.00 |
Declare as full hide | Incorrect classification |
| Further Processed, Non-Patterned | 4113.90.30.00 |
Declare as standard lining | Pay extra 3.3% base duty |
✅ 3. Special Cases
| Situation | Advice |
|---|---|
| OEM Custom Leather | Provide design sheets to prove "patterned" or "non-patterned" status |
| Mixed Shipments | Separate codes for different types; do not mix |
| Pre-Cutting | If pre-cut for specific use, provide usage documentation |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4107.19.10.40 to 4113.90.30.00 |
35.0% – 38.3% | High tariffs due to 301 + Sec 122 |
| 🇨🇳 China | 4107.19.10.40 |
5% – 10% | Lower base duties, no US surcharges |
| 🇪🇺 EU | 4107.19.10.40 |
4.5% | No 301 or Sec 122 tariffs |
| 🇬🇧 UK | 4107.19.10.40 |
4.5% | Post-Brexit tariffs similar to EU |
📌 Conclusion:
- USA is the most expensive market due to additional duties.
- EU and UK are more favorable, with no Section 301 or 122 tariffs.
- China origin products face 35-38.3% total duty in the US.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Misclassifying "Patterned" leather as "Non-Patterned"
👉 Consequence: Underpayment of 1.6% base duty → Audit & Back Taxes!
❌ Error 2: Declaring "Full Grain" without proof
👉 Consequence: Customs may downgrade to "Split Leather" or reject → Delay/Return
❌ Error 3: Mixing HS Codes in one shipment
👉 Consequence: Complex inspection → Delay & Storage Fees
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10% → Penalty & Interest
✅ Correct Approach:
"Full Grain Cowhide Leather, Medium Thickness, Patterned Embossing, for Lining Use, HS 4113.90.60.00"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember:
🔹 "Lining 35%, Patterned 36.6%, Further Processed 38.3%!"
🔹 "Base Duty + 25% + 10% = 35-38.3%! Precision Matters!"
📌 Tip:
If your leather is originated from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs.
Recommend Advance Ruling before shipment to avoid risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your leather pass smoothly, efficiently, and profitably!
✨ Professional clearance starts with precise classification!
💼 Your every cent costs deserves accurate 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。