Raw equine butt leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107117050 | 15.0% | CN | US | 官方文档 |
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4107117040 | 15.0% | CN | US | 官方文档 |
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4205006000 | 39.9% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🐎 Raw Equine Butt Leather (马腹部皮革)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level通关策略
📌 一、Product Definition & Classification: What is "Raw Equine Butt Leather"?
Raw Equine Butt Leather refers to leather derived from the belly of an equine (horse) animal. In international trade, this raw material is typically processed into tanned or crust leather before final use in gloves, clothing, or accessories. The classification depends heavily on the state of processing (tanned, finished, or semi-processed) and the intended final use.
⚠️ Key Distinction:
- If the leather is tanned but not further processed (e.g., for gloves/clothing) → Classified under Chapter 41 (Raw/Hide/Leather).
- If the leather is finished or used for specific non-glove/clothing purposes → May fall under Chapter 41 (Other) or Chapter 42 (Leather Articles).
- Important: "Raw" here usually implies tanned leather in customs contexts, as truly "untanned" hides are classified differently. The data provided suggests tanned horse belly leather.
📦 二、HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Detail |
|---|---|---|---|---|
4107.11.70.50 |
Horse belly leather, tanned, for gloves & clothing | Glove/clothing leather, standard tanned hide | 15.0% | Base: 5.0%, Section 301: 0%, 122 Clause: 10% |
4113.90.30.00 |
Horse belly leather, tanned, other animal leather | Non-glove/clothing leather, general tanned hide | 38.3% | Base: 3.3%, Section 301: 25.0%, 122 Clause: 10% |
4107.11.70.40 |
Horse belly leather, tanned, for gloves & clothing | Glove/clothing leather, standard tanned hide | 15.0% | Base: 5.0%, Section 301: 0%, 122 Clause: 10% |
4113.90.60.00 |
Horse belly leather, tanned, other animal leather | Non-glove/clothing leather, general tanned hide | 36.6% | Base: 1.6%, Section 301: 25.0%, 122 Clause: 10% |
4205.00.60.00 |
Horse belly leather, other leather articles | Leather goods (non-glove/clothing), finished articles | 39.9% | Base: 4.9%, Section 301: 25.0%, 122 Clause: 10% |
4205.00.80.00 |
Horse belly leather, other leather or synthetic leather articles | Miscellaneous leather goods, finished articles | 35.0% | Base: 0.0%, Section 301: 25.0%, 122 Clause: 10% |
🔍 Key Reminder:
- Glove/Clothing Leather (4107.11.70.50/4107.11.70.40): Lower tax rate (15%) if specifically destined for gloves/clothing manufacturing.
- Other Tanned Leather (4113.90.30.00/4113.90.60.00): Higher tax rate (36.6%–38.3%) due to 25% Section 301 tariff.
- Leather Articles (4205.00.60.00/4205.00.80.00): Highest tax rate (35%–39.9%) as finished goods.
💰 三、2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4107.11.70.50 & 4107.11.70.40 —— Horse Belly Leather for Gloves/Clothing
| Item | Content |
|---|---|
| Base Rate | 5.0% (ad valorem) |
| USITC Section 301 Tariff | 0% (Exempt for glove/clothing leather in specific subcategories) |
| 122 Clause Tariff | +10% (Specific regulatory clause) |
| Total Rate | 15.0% |
| Tax Calculation | CIF Value × 15% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate disqualifies from de minimis) |
| Legal Basis Path | USITC:4107.11.70.50/40 → 122 Clause:10% |
📌 Explanation:
- "Base Tariff 5%": Standard import duty for tanned leather.
- "Section 301 Tariff 0%": Certain glove/clothing leathers are exempt from the 25% Section 301 tariff.
- "122 Clause Tariff 10%": A specific regulatory surcharge applies.
- Total 15%: This is the most favorable rate for equine butt leather, but only if correctly classified as glove/clothing leather.
🎯 2. 4113.90.30.00 & 4113.90.60.00 —— Other Tanned Horse Belly Leather
| Item | Content |
|---|---|
| Base Rate | 3.3% (4113.90.30.00) / 1.6% (4113.90.60.00) |
| USITC Section 301 Tariff | +25% (Standard surcharge for non-exempt leather) |
| 122 Clause Tariff | +10% |
| Total Rate | 38.3% (4113.90.30.00) / 36.6% (4113.90.60.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4113.90.30.00/60.00 → Section 301:25% → 122 Clause:10% |
📌 Note:
- "Section 301 Tariff 25%": Applies to most other tanned leathers not exempt.
- "122 Clause Tariff 10%": Additional regulatory surcharge.
- Total ~37%: Significantly higher than glove/clothing leather.
🎯 3. 4205.00.60.00 & 4205.00.80.00 —— Other Leather Articles
| Item | Content |
|---|---|
| Base Rate | 4.9% (4205.00.60.00) / 0.0% (4205.00.80.00) |
| USITC Section 301 Tariff | +25% |
| 122 Clause Tariff | +10% |
| Total Rate | 39.9% (4205.00.60.00) / 35.0% (4205.00.80.00) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:4205.00.60.00/80.00 → Section 301:25% → 122 Clause:10% |
📌 Warning:
- "Finished Goods" Classification: If the leather is already made into articles (e.g., belts, bags), it falls under Chapter 42, attracting the highest taxes.
- "0% Base Rate" Misconception: Even if base rate is 0%, the 25% + 10% surcharges make it expensive.
🛠️ 四、Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Specification | ✔️ | Material: Horse belly leather; Tanning method; Thickness |
| ✅ Tanning Certificate | ✔️ | Proof of tanning process (vegetable/chrome tanning) |
| ✅ Product Photos | ✔️ | Clear images of hide surface, edges, and labels |
| ✅ Commercial Invoice | ✔️ | Specify "Tanned Horse Belly Leather for Glove/Clothing" |
| ✅ Packing List | ✔️ | Weight, dimensions, quantity |
| ✅ Certificate of Origin | ✔️ | If eligible for preferential treatment (rare for China) |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Classify by Use! Gloves/Clothing = 15%, Others = 36%+!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Leather for glove/clothing production | 4107.11.70.50 or 4107.11.70.40 |
Misclassify as "other leather" → 38.3% |
| Leather for bags/belts (finished) | 4205.00.60.00 or 4205.00.80.00 |
Misclassify as raw hide → Incorrect tax |
| General tanned leather | 4113.90.30.00 or 4113.90.60.00 |
Avoid if possible due to high tax |
📌 Critical Tip:
- If the leather is explicitly for glove/clothing, declare it as such to qualify for 15% tax.
- If the end-use is ambiguous, customs may default to 36%+ tax.
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM Leather for Glove Brands | Provide buyer’s declaration confirming "for glove/clothing use" |
| Mixed Shipment (Glove + Other Leather) | Declare separately to avoid higher tax on all items |
| Leather with Minor Defects | Still qualifies as "tanned leather"; defect level affects value, not HS code |
| Sample Shipments | High tax applies even for samples; consider air freight with de minimis if under $800 (but note: leather often excluded) |
🌍 五、Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.70.50 |
15% (if for gloves/clothing) | None specific | High tax (36%+) if misclassified |
| 🇨🇳 China | 4107.11.70.50 |
5% | None | No Section 301 or 122 Clause |
| 🇪🇺 EU | 4107.11.70 |
5.5% | REACH | No Section 301 |
| 🇦🇺 Australia | 4107.11.70 |
5% | None | No additional surcharges |
| 🇯🇵 Japan | 4107.11.70 |
8.5% | JIS | No surcharges |
📌 Conclusion:
- USA is the most tax-intensive market for equine butt leather due to Section 301 and 122 Clause tariffs.
- China, EU, Australia, Japan have significantly lower tariffs (5%–8.5%).
- Strategy: If targeting the US market, ensure accurate classification as glove/clothing leather to save 20%+ in taxes.
📌 Six: Common Mistakes & Pitfall Avoidance (Blood Lessons)
❌ Mistake 1: Declaring "Glove Leather" but sending "Bag Leather"
👉 Consequence: Customs inspection reveals mismatch → Back tax + Fine + Delay!
❌ Mistake 2: Using vague description "Raw Leather"
👉 Consequence: Customs assigns worst-case HS code (4205.00.60.00) → 39.9% Tax!
❌ Mistake 3: Ignoring 122 Clause Tariff
👉 Consequence: Underestimating total tax → Cash Flow Crisis!
❌ Mistake 4: Mixing Glove and Non-Glove Leather in One Shipment
👉 Consequence: Customs may tax entire shipment at higher rate → Unnecessary Cost!
✅ Correct Approach:
"Tanned Horse Belly Leather, for Glove Manufacturing, Chrome Tanned, 0.8mm Thickness, HS 4107.11.70.50"
🎯 Seven: Conclusion – Professional Declaration Saves Money!
🎯 Remember Mnemonics:
🔹 "Glove/Clothing = 15%, Other = 36%+, Finished = 39%!"
🔹 "Classify by End-Use! One Misstep Costs 20% in Tax!"
📌 Pro Tip:
If your horse belly leather is processed in Vietnam, Mexico, or Thailand, you may apply for Section 301 Exemption (if eligible), reducing tax to 10%–15%.
Recommendation: Apply for Advance Ruling from US Customs (CBP) before shipment to confirm HS code and tax rate.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, reduce tax burden, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Tax is Pure Profit!
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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。