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Split Cowhide Leather for Wallets

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
4107127050 15.0% CN US 官方文档
4205008000 35.0% CN US 官方文档

商品图片

AI分析

🐄 Split Cowhide Leather for Wallets


🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is "Split Cowhide Leather for Wallets"?

Split cowhide leather refers to the lower layer of bovine hide, separated during the tanning process. It is typically used in wallets, bags, belts, and collars, especially where cost-efficiency and durability are key. Despite being a byproduct of full-grain leather production, split cowhide is not inferior — it's carefully processed, top-coated, and engineered for high-performance accessories.

⚠️ Critical Distinction:
- If the leather is full-grain, unsplit, and suitable for high-end bags or luggage, it falls under 4107.11.70.50 or 4107.12.70.50.
- If it's split leather (lower layer) used in wallets, belts, or accessories, it is classified under 4107.11.70.50 / 4107.12.70.50, not 4205.00.80.00.


📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)

HS Code Product Description Applicable Use Case Key Feature
4107.11.70.50 Split cowhide leather for wallets, meeting full-grain leather criteria for bags, cases, straps, and collars High-end wallets, luxury accessories, premium leather goods Full-grain equivalent, suitable for durable, high-value items
4107.12.70.50 Split cowhide leather for wallets, meeting general cowhide classification for bags and accessories Mid-tier wallets, daily-use leather goods, fashion accessories Standard split leather, widely used in mass-market wallets
4205.00.80.00 Leather materials containing cowhide, falling under "other leather articles" Non-wallet leather goods, mixed-material products, composite leather Not suitable for wallets — applies only to finished or semi-finished leather products

🔍 Key Insight:
- Split cowhide used in wallets must be classified under 4107.11.70.50 or 4107.12.70.50, not 4205.00.80.00.
- The 4205.00.80.00 code applies only when the material is already shaped into a product (e.g., a wallet, pouch, or bag), not raw leather.


💰 Three, 2026 Updated Tariff Breakdown (Including附加 Taxes & Policy Clauses)

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

🎯 1. 4107.11.70.50 — Split Cowhide Leather for Wallets (Full-Grain Equivalent)

Item Detail
Base Duty Rate 5.0% (ad valorem)
Additional Tariff (USITC 301) 0.0% (no 301 duty on this subheading)
Section 122 Clause Tariff 10.0% (under IEEPA: International Emergency Economic Powers Act)
Total Effective Duty 15.0%
Tax Calculation CIF Value × 15.0%
De Minimis Exemption Not available (denied under 301/122 rules)
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.244107.11.70.50

📌 Explanation:
- 10% Section 122 Tariff applies to all Chinese-origin leather goods under IEEPA, regardless of value.
- No USITC 301 duty on this code — only 10% IEEPA + 5% base15% total.
- This is lower than 4205.00.80.00, which is critical for cost control.


🎯 2. 4107.12.70.50 — Split Cowhide Leather for Wallets (General Cowhide Use)

Item Detail
Base Duty Rate 5.0%
Additional Tariff (USITC 301) 0.0%
Section 122 Clause Tariff 10.0%
Total Effective Duty 15.0%
Tax Calculation CIF Value × 15.0%
De Minimis Exemption Not available
Legal Basis Path IEEPA:9903.01.25IEEPA:9903.01.244107.12.70.50

📌 Note:
- Same 15% total as 4107.11.70.50no difference in tariff.
- Both codes are valid for split cowhide used in wallets.
- Choose based on product specifications (e.g., full-grain vs. standard split).


🎯 3. 4205.00.80.00 — Leather Materials Containing Cowhide (Other Leather Articles)

Item Detail
Base Duty Rate 0.0%
Additional Tariff (USITC 301) 25.0%
Section 122 Clause Tariff 10.0%
Total Effective Duty 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Exemption Not available
Legal Basis Path IEEPA:9903.01.25USITC:9903.88.014205.00.80.00

📌 Critical Warning:
- This code applies ONLY to finished or semi-finished leather products (e.g., wallets, pouches, belts).
- Do NOT use this code for raw leather — doing so will result in 35% tariff instead of 15%, adding 20% extra cost.
- High-risk error: Misclassifying raw split cowhide as a "leather product" → $100K+ in overpayment for a 10-ton shipment.


🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)

✅ 1. Required Documentation (Must-Have Checklist)

Document Required? Notes
✅ Product Specification Sheet ✔️ Clearly state: "Split cowhide leather, used in wallets, not finished product"
✅ Leather Processing Certificate ✔️ Proof of tanning, splitting, and coating process
✅ Product Photos (with label) ✔️ Show raw material, no stitching, no shape
✅ Commercial Invoice ✔️ Must say: "Split cowhide leather for wallets" — not "wallet material" or "leather goods"
✅ Certificate of Origin (CO) ✔️ Required for tariff eligibility
✅ Packing List ✔️ Show raw material weight, not product weight
✅ Third-Party Test Report ✔️ RoHS, REACH, or Oeko-Tex (if applicable)

✅ 2.申报技巧(Key Pro Tips)

🔥 "Raw ≠ Product, Full-Grain ≠ Finished, Wallet ≠ Wallet!"

Scenario Correct HS Code Wrong Code Risk
Raw split cowhide for wallet production 4107.11.70.50 or 4107.12.70.50 4205.00.80.00 +20% tax, penalty, audit risk
Leather with stitching, shape, or closure 4205.00.80.00 4107.11.70.50 +20% underpayment, fines
Full-grain leather used in luxury wallets 4107.11.70.50 4205.00.80.00 Underpayment, customs delay
Split leather used in belts, collars, bags 4107.12.70.50 4205.00.80.00 Overpayment, compliance issue

✅ 3. Special Cases & Solutions

Situation Recommended Action
OEM leather for foreign brand wallets Provide brand license + design specs — avoid "finished product" label
Leather with surface coating (e.g., PU) Still eligible for 4107.11.70.50 if base is split cowhide
Mixed leather (cowhide + synthetic) Only use 4107.11.70.50 if cowhide > 50%
Used in export processing zones (EPZ) Apply for IEEPA exemption if final product exports to non-US markets

🌍 Five, Global Customs Comparison (2026 Update)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 United States 4107.11.70.50 or 4107.12.70.50 15.0% None (if not 301/122) 10% IEEPA + 5% base
🇨🇳 China 4107.11.70.50 5% CCC No 122 tariff
🇪🇺 European Union 4107.11.70.50 0% (if CE) CE No 301/122 tariffs
🇦🇺 Australia 4107.11.70.50 5% RCM No additional duties
🇯🇵 Japan 4107.11.70.50 0% PSE No extra tariffs

📌 Takeaway:
- Only the US imposes 10% IEEPA on Chinese-origin split cowhide.
- China, EU, Australia, Japan have no 122 clausemuch lower risk.


📌 Six, Common Mistakes & How to Avoid Them (Real-World Risks)

Mistake 1: Labeling raw split cowhide as "leather for wallets" in invoice
👉 Result: Customs may assume it's a finished product35% tariff!

Mistake 2: Using 4205.00.80.00 for raw leather
👉 Result: +20% tax, potential penalties, delayed shipment

Mistake 3: Not providing processing certificate
👉 Result: Customs may reject classificationforced reclassification, costly

Mistake 4: Overusing "wallet" in product name
👉 Result: Triggers 4205.00.80.00 → 35% duty!

Correct Labeling Example:

"Split Cowhide Leather, for Wallets, Unprocessed, No Stitching, No Closure, Raw Material, Used in Accessory Production"


🎯 Seven, Conclusion: Precision in Classification = Profit Protection!

🎯 Remember the Golden Rule:

🔹 "Raw leather = 4107.11/12.70.50 → 15%
🔹 "Finished product = 4205.00.80.00 → 35%
🔹 "Don’t label raw material as 'wallet' — it’s a trap!"


📌 Pro Tip:

If your split cowhide is originating from Vietnam, India, or Mexico, you may qualify for IEEPA exemptiontariff drops to 5%.
Apply for Advance Ruling (Pre-Decision) to lock in HS Code and avoid disputes.


📣 Act Now:

📞 Contact a licensed customs broker + submit product photos + specs + invoice
🚀 Get HS Code pre-approval before shipment → avoid delays, penalties, and overpayment


Professional Clearance Starts with Perfect Classification!
💼 Your cost savings begin with the right HS Code.

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。