Raw Leather (HS 4106920000)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101503000 | 19.9% | CN | US | 官方文档 |
| 4101503500 | 19.9% | CN | US | 官方文档 |
| 4101503000 | 19.9% | CN | US | 官方文档 |
商品图片
AI分析
🐄 Raw Leather (Original HS 4106.92.00.00)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Raw Leather"?
Raw Leather refers to animal skins or hides that have been salted, pickled, or otherwise preserved for transport but have not undergone the tanning process. In international trade, the classification depends heavily on the animal source and the state of preservation.
While the initial reference suggests HS 4106.92.00.00 (Other raw hides and skins, with hair or wool on, of animals of the Bovidae family), our matching analysis indicates that HS 4101.50.30.00 / 4101.50.35.00 / 4101503000 (Raw Hides and Skins of Bovine Animals, Not Split) is the more precise and compliant classification for standard "Raw Leather" shipments, particularly if the goods are bovine and meet the weight/area criteria.
⚠️ Key Distinction:
- If the leather is Bovine (Cow/Bull/Ox) and unsplit → It falls under Chapter 41.01.
- If the leather is Bovidae (Goat/Sheep/Camel) → It falls under Chapter 41.06 (where 4106.92.00.00 resides).
- Crucial Note: The summary data provided explicitly matches "Raw Leather" to Bovine Raw Hides (4101.50.xxxx), suggesting the goods are likely Cow Hides, not Goat/Sheep skins. Misclassification between 4101 and 4106 can lead to significant compliance risks.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the following HS Codes are the correct matches for the imported "Raw Leather" product. Note that 4101.50.30.00, 4101.50.35.00, and 4101503000 refer to the same or highly similar sub-categories under USHTS for Bovine Raw Hides.
| HS Code | Product Description | Applicability | Animal Source |
|---|---|---|---|
4101.50.30.00 |
Raw hides and skins of Bovine Animals, not split, weight ≥ 120 kg (gross weight) or area ≥ 0.5 m² | Large cow hides, standard cattle | 🐄 Bovine (Cattle) |
4101.50.35.00 |
Raw hides and skins of Bovine Animals, not split, weight < 120 kg (gross weight) or area < 0.5 m² | Smaller bovine hides, veal calves | 🐄 Bovine (Cattle) |
4101503000 |
Raw hides and skins of Bovine Animals, not split (Consolidated/General Category) | General import declaration for Bovine Raw Leather | 🐄 Bovine (Cattle) |
4106.92.00.00 |
Other raw hides and skins, with hair or wool on, of animals of the Bovidae family | Incorrect Match for Bovine. Applies to Goats, Sheep, Camels. | 🐑 Bovidae (Goat/Sheep) |
🔍 Critical Warning:
- The input HS 4106.92.00.00 is for Goat/Sheep skins.
- The Summary Data explicitly confirms the match to 4101.50.xxxx (Bovine).
- Action Required: If your goods are Cow Hides, you MUST use 4101.50.30.00 or 4101.50.35.00. Using 4106.92.00.00 for cow hides is a customs violation.
- The summaries state: "Raw Leather... fully matches material requirements... consistent with HS 4101503000 attributes."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4101.50.30.00 / 4101.50.35.00 / 4101503000 —— Raw Hides of Bovine Animals
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% (Ad Valorem) |
| Section 301 Surtax | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10% (Under 122 Terms) |
| Total Effective Rate | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Exemption | ❌ Not Eligible (High value commodity) |
| Legal Basis Path | USHTS:4101.50.30.00 → Section 301: List 4 → Section 122 Authority |
📌 Explanation:
- Base Tariff (2.4%): Standard MFN rate for raw bovine hides.
- Section 301 Surtax (7.5%): Applied to Chinese-origin goods under USTR List 4B.
- Section 122 Tariff (10%): Applied under Section 122 of the Trade Expansion Act of 1962, which allows the President to adjust duties to protect national security.
- Total Tax: 19.9% is a significant cost factor. It is crucial to accurately declare the CIF value to avoid under-valuation penalties.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Hides/Skins of Bovine Animals," weight, area, and preservation method (e.g., salted). |
| ✅ Packing List | ✔️ | Detailed breakdown of gross/net weight, number of pieces, and total area (square feet/meters). |
| ✅ Species Declaration | ✔️ | Must specify Bovine (Cattle). Do not use generic "Leather." |
| ✅ Preservation Method | ✔️ | State if "Salted," "Pickled," or "Chilled." Impacted by sanitary regulations. |
| ✅ Phytosanitary/Sanitary Cert | ✔️ | If applicable, proof of freedom from foot-and-mouth disease or other animal diseases. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Show correct weight and dimensions. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Specify Species, Weight, Area, and Preservation! 'Raw' is not enough!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Bovine Hides | HS 4101.50.30.00 + "Bovine Raw Hides, Salted" |
Using 4106.92.00.00 (Goat/Sheep) → Misclassification Penalty |
| Weight Uncertainty | Use 4101.50.30.00 if ≥120kg/0.5m², else 4101.50.35.00 | Assuming one code for all → Underpayment/Overpayment |
| Non-Bovine (Goat) | HS 4106.92.00.00 |
Using 4101.50.30.00 for Goat → Classification Error |
| Tanned Leather | HS 4104.xxxx |
Declaring as "Raw" when Tanned → Fraud/Heavy Penalty |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| Mixed Batches (Bovine + Non-Bovine) | Must separate shipments or declare separately. Mixed declarations lead to delays. |
| Damaged/Defective Hides | Declare "Grading B/C" but ensure HS code remains same. Value adjustment may apply. |
| Origin Non-China | If from Vietnam/Brazil, Section 301 and 122 tariffs may not apply → Tax Rate Drops to ~2.4%. Verify Certificate of Origin. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification/Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4101.50.30.00 / 4101.50.35.00 |
19.9% | APHIS Permit (Animal & Plant Health Inspection Service) | High tariff burden. Strict sanitary checks. |
| 🇨🇳 China | 4101.50.30.00 |
~2-3% | N/A | Lower tariffs. Good for re-export. |
| 🇪🇺 EU | 41.01 |
1.7% | REACH, Ecolabel (if processed) | Lower base duty. No Section 301/122 equivalent. |
| 🇬🇧 UK | 41.01 |
1.7% | UKCA (if processed goods) | Post-Brexit trade terms apply. |
| 🇯🇵 Japan | 41.01 |
1.5% | Phytosanitary Certificate | Stringent animal disease controls. |
📌 Conclusion:
- The US imposes a heavy 19.9% tariff on Chinese-origin raw bovine hides due to Section 301 and Section 122.
- Source Verification is Critical: If the leather is from Brazil or Argentina, the US tariff is likely just 2.4% (Base Rate).
- Do Not Use 4106.92.00.00 for Cow Hides. It is for Goats/Sheep.
📌 VI. Common Mistakes & Pitfalls Guide (Lessons Learned)
❌ Mistake 1: Using HS 4106.92.00.00 for Cow Hides
👉 Consequence: Misclassification. Customs will reclassify to 4101.50.30.00, potentially triggering audits for undervaluation or incorrect origin declarations.
❌ Mistake 2: Failing to declare Weight/Area
👉 Consequence: Customs will choose the higher tax bracket or 4101.50.30.00 (≥120kg) by default, leading to higher duties and potential penalties.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Assuming only 2.4% + 7.5% = 9.9%. Missing the 10% Section 122 leads to underpayment of 10% on CIF value, resulting in back taxes + interest.
❌ Mistake 4: Declaring "Tanned Leather" as "Raw"
👉 Consequence: If the leather is chemically tanned, it belongs in 41.04. Declaring as Raw (41.01) is fraud and leads to seizure.
✅ Correct Approach:
"Raw Hides of Bovine Animals, Salted, Unsplit, Gross Weight 150kg per piece, Country of Origin: China"
🎯 VII. Conclusion: Precision in Classification, Cost Savings in Clearance!
🎯 Remember the Mantra:
🔹 "Bovine is 4101, Goat is 4106. Check Weight, Check Area!"
🔹 "19.9% is the US Tax Truth for China Raw Hides. Verify Origin to Save!"
📌 Pro Tip:
If your raw leather is originating from non-China countries (e.g., Brazil, India, Vietnam), you can avoid the 17.5% surtax (7.5% + 10%), paying only the 2.4% base duty.
Action: Always obtain a Certificate of Origin and declare the correct animal species and weight/area to ensure smooth clearance and accurate tax calculation.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Prepare detailed weight/area logs for every hide.
🚀 Clear Customs Smoothly, Avoid Penalties, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Matters in International Trade!
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。