Raw Buffalo Leather Semi finished Car Interior
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4106910000 | 38.3% | CN | US | 官方文档 |
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4104113060 | 12.4% | CN | US | 官方文档 |
商品图片
AI分析
🐃 Raw Buffalo Leather (Semi-Finished) for Car Interiors
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Raw Buffalo Leather"?
Raw buffalo leather, particularly in semi-finished states for automotive interiors, is a specialized material used in high-end vehicle seating, dashboards, and door panels. In international trade, it is categorized based on its degree of processing and physical form (full hide vs. split leather).
Raw/Unprocessed Hides (Tanned/Untanned): Full hides that are tanned but not further processed into specific shapes or layers.
Split Leather (Splits): Hides that have been split into layers. The top layer (grain leather) is premium; the lower layers (splits) are often used for cheaper interiors or suede.
⚠️ Key Distinction Point:
- If it is a full hide (untanned or tanned, no splitting) → Falls under 4104.11.30.60 or 4107.11.40.00.
- If it is split leather (layered, further processed) → Falls under 4113.90.30.00 or 4106.91.00.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
4104.11.30.60 |
Tanned bovine (including buffalo) or equine hides, without hair, for car interiors | Raw, tanned full hides used for general automotive upholstery | ✅ Tanned, Full Hide |
4107.11.40.00 |
Tanned bovine (including buffalo) or equine hides, further worked for car interiors | Semi-finished full hides, ready for cutting/sewing | ✅ Tanned, Further Worked |
4107.12.40.00 |
Tanned bovine (including buffalo) or equine hides, meeting classification requirements | Semi-finished hides meeting specific industry standards | ✅ Tanned, Specific Class |
4113.90.30.00 |
Automotive interior buffalo split leather, other animal leather & further processed | Split leather (layered) used for high-end auto interiors | ✅ Split Leather |
4106.91.00.00 |
Buffalo split leather, meeting tanned/semi-tanned characteristics, other category | Split leather classified under "other" categories | ✅ Split Leather |
🔍 Important Reminder:
- Full Hides (untouched, not split) are taxed at a lower rate (12.4%-12.5%).
- Split Hides (layered, further processed) are taxed at a higher rate (38.3%) due to additional processing value and trade policies.
- Do not confuse "semi-finished full hides" (4107) with "split leather" (4113/4106). The physical structure (layers) is the deciding factor.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 4104.11.30.60 — Tanned Bovine/Equine Hides (Full, No Hair) for Car Interiors
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:122 → USITC:4104.11.30.60 |
📌 Explanation:
- "Base Tariff 2.4%" is the standard Most Favored Nation (MFN) rate for tanned bovine hides.
- "Section 122 Tariff 10%" is added under the International Emergency Economic Powers Act (IEEPA) for national security reasons.
- Total 12.4% is moderate compared to split leathers.
🎯 2. 4107.11.40.00 & 4107.12.40.00 — Further Worked/Tanned Hides (Semi-Finished)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:122 → USITC:4107.x1.x0.00 |
📌 Note:
- These codes apply to hides that have undergone further processing (e.g., drumming, dyeing, finishing) but are still full hides (not split).
- The 0.1% increase from 12.4% reflects the additional processing value.
🎯 3. 4113.90.30.00 & 4106.91.00.00 — Buffalo Split Leather (Further Processed)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.3% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4113.90.30.00 / 4106.91.00.00 |
📌 Critical Warning:
- "Section 301 Surcharge 25%": This is the major cost driver. Split leathers are subject to aggressive trade tariffs under Section 301.
- "Section 122 Tariff 10%": Additional national security surcharge.
- Total 38.3% is significantly higher than full hides.
- If your product is split leather (layered), you must use these codes. Misclassifying split leather as full hides (4104/4107) to avoid the 25% tariff is high risk and can lead to severe penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (None Missing)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Buffalo Leather," "Split or Full," "Tanned/Untanned," "Usage: Automotive Interior." |
| ✅ Photos of Cross-Section | ✔️ | Crucial: Show the grain layer vs. split layer to prove if it is split leather or full hide. |
| ✅ Commercial Invoice | ✔️ | Describe as "Buffalo Split Leather for Car Seats" or "Tanned Buffalo Hides for Automotive Upholstery." Avoid vague terms like "Leather." |
| ✅ Packing List | ✔️ | Weight, dimensions, number of hides/skivers. |
| ✅ Third-Party Test Report | ✔️ | Proof of tanning process, chemical compliance (REACH, OEKO-TEX). |
| ✅ Certificate of Origin (CO) | ✔️ | Required for origin verification, especially for Section 301/122 assessments. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Split vs. Full, Photo is Key; Wrong Code, Tax Triple!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Full Hide, Tanned | 4104.11.30.60 or 4107.11.40.00 |
Declare as "Split Leather" → 38.3% |
| Split Leather (Layered) | 4113.90.30.00 or 4106.91.00.00 |
Declare as "Full Hide" → 12.5% (Risk of Audit) |
| Raw, Untanned Split | 4106.91.00.00 (if meets tanned criteria) |
Declare as "Untanned Hides" → Different Code, Potential Error |
| Mix of Hides & Splits | Split by Code | Declare as one code → Audit Trigger |
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Leather | Provide buyer’s specification sheet. Ensure description matches "automotive interior" use to justify HS Code 4104/4107 if applicable. |
| Leather with Suede Backing | If it’s split leather with a suede finish, it likely falls under 4113.90.30.00. Do not classify as grain leather. |
| Leather for Non-Auto Use | If not for auto interiors, HS Codes may change (e.g., apparel, footwear). Explicitly state "For Car Interiors" in documents. |
| Mixed Shipments | If a container has both full hides and split leathers, declare separately. Mixing them causes valuation errors and tariff miscalculations. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 US | 4104.11.30.60 (Full) |
12.4% | OEKO-TEX, REACH | Split Leather: 38.3% |
| 🇺🇸 US | 4113.90.30.00 (Split) |
38.3% | OEKO-TEX, REACH | High tariff due to Sec 301 |
| 🇨🇳 China | 4104.11.30.60 |
2.4% | N/A | Low base rate |
| 🇪🇺 EU | 4104.11.30.60 |
4.2% | REACH, Ecolabel | No Section 301 equivalent |
| 🇦🇺 Australia | 4104.11.30.60 |
5.0% | N/A | Moderate rate |
📌 Conclusion:
- US is the most expensive market due to Section 122 and Section 301 tariffs.
- Split leather in the US costs 3x more in tariffs than full hides.
- EU and China have much lower tariffs, making them more competitive for price-sensitive markets.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Split Leather as Full Hide (4104) to save on the 25% Section 301 tariff.
👉 Consequence: Customs audit → Back taxes + 10-50% penalty + shipment delay.
👉 Solution: Always provide cross-section photos showing layers.
❌ Error 2: Using vague description "Leather Skin" on invoice.
👉 Consequence: Customs cannot determine HS Code → Manual clearance → Demurrage charges.
👉 Solution: Use precise terms: "Buffalo Split Leather, Tanned, for Automotive Upholstery."
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Underpayment by 10%.
👉 Solution: Ensure all leather imports from China include the 10% surcharge in cost calculations.
❌ Error 4: Confusing Semi-Finished Full Hides (4107) with Split Leather (4113).
👉 Consequence: Classification error. Full hides (4107) are cheaper (12.5%) than splits (4113 at 38.3%).
👉 Solution: Verify if the leather has been split into layers. If yes, use 4113.
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Full Hide: 12.5%, Split: 38.3%, Photo Proof is Mandatory!"
🔹 "Don't Hide the Split, or You'll Pay the Price!"
🔹 "Section 122 Adds 10%, Section 301 Adds 25% (Splits Only)!"
📌 Pro Tip:
If your buffalo leather is sourced from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs.
Recommend Applying for an Advance Ruling before shipment to confirm the HS Code and tax rate, avoiding unexpected costs at customs.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Cross-Section Photos + Apply for HS Code Advance Ruling
🚀 Let your leather, clear customs smoothly, efficient export, profit maximized!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
用户评价
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。