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Semi processed Cowhide Gloves

CN → US
HS编码 关税税率 原产国 目的国 文档
4107127040 15.0% CN US 官方文档
4107117040 15.0% CN US 官方文档
4203290500 47.6% CN US 官方文档
4203290800 49.0% CN US 官方文档

商品图片

AI分析

🧤 Semi-Processed Cowhide Gloves (Leather Gloves)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Classification Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Semi-Processed Gloves"?

Semi-processed cowhide gloves refer to leather gloves that have undergone initial tanning, cutting, or sewing but are not yet finished (e.g., lack final lining, padding, or decorative finishes). In international trade, the classification depends heavily on:

  1. Material Processing: Is it full-grain, split, or combined?
  2. Form: Are they merely cut shapes, partially sewn, or fully formed but unfinished?
  3. Purpose: Are they intended for general use or specific industrial purposes?

⚠️ Key Distinction:
- If the leather is full-grain cowhide and classified under specific HS codes, tariffs may be lower.
- If the leather is split or combined, it may fall under broader categories with higher tariffs due to US trade restrictions (Section 301, Section 122).


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Total Tax Rate Tax Breakdown
4107.12.70.40 Semi-processed gloves made of cowhide leather Gloves for general use; semi-finished but meets glove definition 15.0% Base: 5.0%, Section 301: 0%, Section 122: 10%
4107.11.70.40 Semi-processed gloves made of full-grain cowhide Gloves for general use; full-grain leather classification 15.0% Base: 5.0%, Section 301: 0%, Section 122: 10%
4203.29.05.00 Semi-processed gloves made of cowhide leather General leather gloves; no material conflict 47.6% Base: 12.6%, Section 301: 25.0%, Section 122: 10%
4203.29.08.00 Semi-processed gloves made of full-leather cowhide General leather gloves; no material conflict 49.0% Base: 14.0%, Section 301: 25.0%, Section 122: 10%

🔍 Key Reminder:
- HS Codes 4107.11/12 relate to raw/tanned hides used for gloves, with lower tariffs (15%) due to specific leather classification.
- HS Codes 4203.29 relate to finished or semi-finished leather goods, with higher tariffs (47.6%-49%) due to Section 301附加税 (25%).
- Section 122 tariffs (10%) apply to all China-origin leather goods imported into the US.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: November 10, 2025 onwards

🎯 1. 4107.12.70.40 & 4107.11.70.40 —— Semi-Processed Cowhide Gloves (Lower Tariff Category)

Item Content
Base Tariff 5.0% (ad valorem)
Section 301 Additional Tariff 0% (exempt for specific leather classifications)
Section 122 Additional Tariff 10% (China-origin leather goods)
Total Tariff Rate 15.0%
Tax Calculation CIF Value × 15%
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:4107.12.70.40 / 4107.11.70.40FOOTNOTE:Section 122

📌 Explanation:
- The 5% base tariff applies to specific leather classifications under Chapter 41.
- Section 122 tariffs (10%) are applied due to trade policy adjustments for Chinese leather goods.
- No Section 301 tariffs apply to these specific HS codes, resulting in a significantly lower total rate of 15%.


🎯 2. 4203.29.05.00 & 4203.29.08.00 —— Semi-Processed Cowhide Gloves (Higher Tariff Category)

Item Content
Base Tariff 12.6% - 14.0% (ad valorem)
Section 301 Additional Tariff +25% (USITC Footnote for Chinese goods)
Section 122 Additional Tariff +10% (China-origin leather goods)
Total Tariff Rate 47.6% - 49.0%
Tax Calculation CIF Value × (47.6% or 49.0%)
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:4203.29.05.00 / 4203.29.08.00FOOTNOTE:Section 301 & 122

📌 Explanation:
- The base tariff (12.6%-14%) applies to leather goods under Chapter 42.
- Section 301 tariffs (25%) are applied due to US trade restrictions on Chinese manufactured goods.
- Section 122 tariffs (10%) further increase the cost for Chinese-origin leather goods.
- Total tariffs range from 47.6% to 49.0%, making this category significantly more expensive.


🛠️ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)

✅ 1. Document Checklist (All Required)

Document Mandatory Explanation
✅ Product Specification Sheet ✔️ Includes material type (full-grain/split), processing stage, dimensions
✅ Leather Certificate ✔️ Proves full-grain vs. split leather classification
✅ Product Photos (with labels) ✔️ Clear images showing semi-finished state (no lining/padding)
✅ Third-Party Test Reports ✔️ If applicable, for leather durability, chemical compliance
✅ Commercial Invoice ✔️ Clearly states "Semi-Processed Cowhide Gloves"
✅ Certificate of Origin (CO) ✔️ For US-China trade compliance
✅ Packing List ✔️ Indicates quantity and packaging details

✅ 2. Declaration Tips (Key Mnemonic)

🔥 "Full-Grain 15%, Split 49%, Declare Accurately, Save Half!"

Scenario Correct Declaration Wrong Practice
Full-grain cowhide, semi-finished 4107.11.70.40 Misdeclared as 4203.29.08.00 → 49%
Split cowhide, semi-finished 4203.29.05.00 Misdeclared as 4107.12.70.40 → 15%
Fully finished gloves 4203.29.05.00 / 4203.29.08.00 Misdeclared as "raw leather" → 15%
Partially sewn gloves 4107.12.70.40 Misdeclared as "accessories" → 25%

✅ 3. Special Case Handling

Scenario Handling Advice
OEM Custom Gloves Provide customer order + design drawings to avoid "non-standard" classification
Gloves with Lining If lined, must declare as 4203.29.05.00 / 4203.29.08.00 → 47.6%-49%
Industrial Use Gloves If for specific industrial purposes, apply for "special use" exemption (requires proof)
Mixed Material Gloves If leather is <50%, may fall under different HS code → consult customs broker

🌍 V. Global Market Customs Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Requirements Notes
🇺🇸 United States 4107.11.70.40 / 4107.12.70.40 15% (if full-grain) None specific 47.6%-49% if misclassified
🇨🇳 China 4107.11.70.40 / 4107.12.70.40 5% None No additional tariffs
🇪🇺 European Union 4203.29.05.00 / 4203.29.08.00 0% (if CE compliant) CE + REACH No additional tariffs
🇦🇺 Australia 4203.29.05.00 5% RCM No additional tariffs
🇯🇵 Japan 4203.29.05.00 0% PSE No additional tariffs

📌 Conclusion:
- The US is the only market imposing high additional tariffs on leather gloves from China.
- Chinese-origin gloves face significantly higher clearance costs in the US, especially if misclassified.
- Accurate classification as "full-grain cowhide" under HS 4107 can save up to 34% in tariffs.


📌 VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)

Mistake 1: Declaring "semi-processed gloves" as "raw leather" to avoid tariffs
👉 Consequence: Customs reclassification → 47.6%-49% tariffs + penalties!

Mistake 2: Misclassifying split leather as full-grain
👉 Consequence: Tariff difference of 34%Back taxes + fines!

Mistake 3: Not providing leather certificates
👉 Consequence: Customs unable to verify classification → Delays or rejection!

Mistake 4: Using generic terms like "gloves" without specifying material
👉 Consequence: Customs assigns highest possible rate → 49% instead of 15%!

Correct Practice:

"Semi-Processed Full-Grain Cowhide Gloves, Unlined, Unfinished, Model XYZ, for General Use"


🎯 VII. Conclusion: Professional Declaration Saves Costs!

🎯 Remember the Mnemonic:

🔹 "Full-Grain 15%, Split 49%, Declare Accurately, Save Half!"
🔹 "HS Code determines fate, 34% difference, declare wrong, pay extra!"


📌 Tips:
- If your gloves are originating from Vietnam, Mexico, or Thailand, you may apply for IEEPA exemptions with tariffs as low as 0%-5%.
- It is recommended to apply for Advance Rulings to avoid clearance risks.


📣 Immediate Action:

📞 Contact professional customs brokers + Provide product images + Apply for HS Code Advance Ruling
🚀 Ensure your gloves clear customs smoothly, export efficiently, and maximize profits!


Professional clearance starts with accurate classification!
💼 Every cost matters, precision saves money!

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。

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。