Tanned Animal Leather (Flesh Side)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107115000 | 12.8% | CN | US | 官方文档 |
| 4107998000 | 12.4% | CN | US | 官方文档 |
| 4205000500 | 37.9% | CN | US | 官方文档 |
| 4205008000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🐄 Tanned Animal Leather (Flesh Side) – Customs Classification & Tariff Guide (2026)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Tanned Animal Leather"?
Tanned Animal Leather (Flesh Side) refers to animal hides or skins that have undergone the tanning process, specifically highlighting the flesh side (the inner side of the hide, opposite the grain side). In international trade, this product is categorized based on its final application, processing method, and accessory status.
It is broadly divided into three categories for customs purposes:
- Finished Leather for Furniture: High-quality tanned leather used specifically for upholstered furniture.
- Specialty/Patterned Leather: Leather with decorative patterns, fine tanning, or specific aesthetic finishes.
- Accessories/Components: Semi-finished or finished leather parts used to make bags, belts, gloves, or other leather goods.
⚠️ Key Distinction Point:
- If the leather is pre-cut and shaped for a specific accessory (e.g., a watch strap blank or belt blank) → Often classified as "Accessories" (HS 4205).
- If the leather is whole hides/skins used for general purposes → Classified under "Leather" (HS 4107).
- If the leather is specifically for furniture → Must be declared as "Furniture Leather" (HS 4107.11).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here is the authoritative breakdown for Tanned Animal Leather (Flesh Side):
| HS Code | Product Description | Applicable Scenario | Tax Rate Structure |
|---|---|---|---|
4107.11.50.00 |
Tanned Animal Leather for Furniture | Whole hides/skins specifically tanned and finished for use in furniture upholstery. | Base: 2.8% 122 Clause: 10% Total: 12.8% |
4107.99.80.00 |
Decorative or Fine-Tanned Animal Leather | Leather with specific patterns, embossing, or fine tanning processes not falling under furniture leather. | Base: 2.4% 122 Clause: 10% Total: 12.4% |
4205.00.05.00 |
Accessories of Tanned Animal Leather | Pre-cut leather parts, straps, or components intended for further manufacturing (e.g., bag parts, belt blanks). | Base: 2.9% Additional: 25% 122 Clause: 10% Total: 37.9% |
4205.00.80.00 |
Other Accessories of Tanned Animal Leather | Other leather accessories not specifically listed above (e.g., generic leather scraps, non-standard parts). | Base: 0.0% Additional: 25% 122 Clause: 10% Total: 35.0% |
🔍 Critical Reminder:
- "Flesh Side" does not automatically determine the HS Code; the end-use and processing level do.
- If you are exporting whole hides/skins for furniture, use 4107.11.50.00.
- If you are exporting cut pieces for bag making, use 4205.00.05.00 or 4205.00.80.00.
- Misclassifying accessories as general leather (or vice versa) can lead to significant tax discrepancies and customs delays.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 4107.11.50.00 —— Tanned Animal Leather for Furniture
| Item | Content |
|---|---|
| Base Tariff | 2.8% (Ad Valorem) |
| Section 122 Tariff | +10% (Specific to certain Chinese-origin leather goods under specific trade measures) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption | ❌ Not Applicable (High value goods) |
| Legal Basis Path | HTSUS:4107.11.50.00 → Section 122 Tariff |
📌 Explanation:
- This is the lowest tax rate among the options because it is considered raw material for the furniture industry, not a finished consumer good.
- The 10% Section 122 tariff applies specifically to certain leather products of Chinese origin.
🎯 2. 4107.99.80.00 —— Decorative or Fine-Tanned Animal Leather
| Item | Content |
|---|---|
| Base Tariff | 2.4% |
| Section 122 Tariff | +10% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4107.99.80.00 → Section 122 Tariff |
📌 Note:
- Similar to furniture leather, this category benefits from lower base tariffs.
- Suitable for leather with embossing, printing, or special finishes that are not for furniture.
🎯 3. 4205.00.05.00 —— Accessories of Tanned Animal Leather
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 122 Tariff | +10% |
| Additional Tariff (Section 301) | +25% |
| Total Tax Rate | 37.9% |
| Tax Calculation | CIF Value × 37.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4205.00.05.00 → Section 301 Tariff:25% → Section 122 Tariff |
📌 Warning:
- This category is subject to both Section 301 (25%) and Section 122 (10%) surcharges.
- This is because accessories are considered more "finished" than raw hides, attracting higher punitive tariffs.
🎯 4. 4205.00.80.00 —— Other Accessories of Tanned Animal Leather
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Additional Tariff (Section 301) | +25% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:4205.00.80.00 → Section 301 Tariff:25% → Section 122 Tariff |
📌 Note:
- Although the base tariff is 0%, the 25% Section 301 tariff still applies.
- Total rate is 35%, which is still significantly higher than the 12.8% for furniture leather.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (All Documents Required)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include: Animal species (cow, pig, sheep), tanning method (vegetable, chrome), thickness, and intended end-use |
| ✅ Product Photos | ✔️ | Must show both grain side and flesh side clearly. Highlight any patterns or embossing. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Tanned Animal Leather, Flesh Side, for [Furniture/Accessories]" |
| ✅ Packing List | ✔️ | Specify if items are whole hides or cut pieces. |
| ✅ Certificate of Origin (CO) | ✔️ | If not Chinese origin, may qualify for lower tariffs. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Declare End-Use, Not Just Material! Furniture is Cheap, Accessories are Expensive!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Whole hides for sofa manufacturing | 4107.11.50.00 |
Misdeclare as "Accessories" → 37.9% |
| Cut leather pieces for bag making | 4205.00.05.00 |
Misdeclare as "General Leather" → 12.8% |
| Embossed leather for fashion | 4107.99.80.00 |
Misdeclare as "Furniture Leather" → 12.8% (Risk of audit) |
| Leather scraps for recycling | 4205.00.80.00 |
Correct |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Hides + Accessories) | Declare separately. Do not mix under one HS Code. |
| Sample Leather Swatches | If value is low and for identification only, may qualify for different treatment, but still best to declare accurately. |
| OEM Custom Leather | Provide customer design specs. If specified for furniture, use 4107.11.50.00. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.50.00 (Furniture) |
12.8% (with 122 clause) | None specific | High tariff on accessories (35-37.9%) |
| 🇪🇺 EU | 4107.11.50.00 |
~10-12% | REACH Compliance | No Section 301/122 equivalent |
| 🇨🇳 China | 4107.11.50.00 |
~5-10% | None | Lower import tariffs for raw materials |
📌 Conclusion:
- The USA is the most challenging market due to the combined Section 301 and Section 122 tariffs on accessories.
- If possible, structure your supply chain to export whole hides (lower tax) rather than pre-cut accessories (higher tax), if end-use allows.
📌 VI. Common Errors & Pitfall Avoidance (Blood Lessons)
❌ Error 1: Declaring "Tanned Leather" without specifying end-use.
👉 Consequence: Customs may assign the highest tariff rate (37.9%) or delay clearance for classification review.
❌ Error 2: Misclassifying cut leather pieces as whole hides.
👉 Consequence: Underpayment of 25% additional tariff → Back taxes + Penalties.
❌ Error 3: Ignoring the Section 122 Tariff on Chinese-origin leather.
👉 Consequence: Unexpected 10% charge at customs → Cash flow disruption.
❌ Error 4: Not providing photos of the flesh side.
👉 Consequence: Customs cannot verify if it is "flesh side" or "grain side" → Inspection delay.
✅ Correct Practice:
"Tanned Cowhide, Flesh Side, Chrome Tanned, for Furniture Upholstery, Whole Hides, Grade A"
🎯 VII. Conclusion: Professional Declaration, Save Cost, Ensure Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Furniture Leather: 12.8%, Accessories: 37.9%! Declare End-Use!"
🔹 "Flesh Side Matters, But End-Use Determines Tax!"
📌 Tips:
- If your leather is intended for furniture, ensure the commercial invoice explicitly states "For Furniture Use".
- If exporting to the USA, consider pre-classification rulings for high-value shipments.
- Section 122 tariffs apply to many Chinese leather goods; verify eligibility for exemptions.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Confirm end-use
🚀 Let your leather goods clear smoothly, reduce costs, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every dollar saved is a dollar earned!
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。