Tanned Leather (Hairless) from Water Buffalo or Horse Skin for Automotive Interior
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4113906000 | 36.6% | CN | US | 官方文档 |
| 4106920000 | 38.3% | CN | US | 官方文档 |
| 4113903000 | 38.3% | CN | US | 官方文档 |
| 4106910000 | 38.3% | CN | US | 官方文档 |
商品图片
AI分析
🚗🐂 Tanned Leather (Hairless) from Water Buffalo or Horse Skin for Automotive Interior
🌐 HS Code Classification & Customs Clearance Guide | 2026 Tax Regime Full Analysis | Professional Export Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Automotive Tanned Leather"?
Tanned Leather (Hairless) from Water Buffalo or Horse Skin for Automotive Interior is a high-value raw material used in the manufacturing of premium vehicle interiors, including car seats, door panels, dashboards, and steering wheels.
In international trade, this product is strictly categorized based on: 1. Processing Stage: Is it "unworked" (basic tanning) or "further processed" (cut, finished, or treated)? 2. HS Chapter 41 Rules: Specific sub-headings exist for "unworked" vs. "further processed" leathers from specific animals (Buffalo/Horse).
⚠️ Critical Distinction:
- "Unworked" Category: Tanned but not further prepared for specific end-uses. → Lower Tariff (12.4%).
- "Further Processed" Category: Tanned and processed to meet automotive specs, or falling under "other" categories. → High Tariff (36.6% ~ 38.3%).
📦 II. HS Code Classification Details (2026 Tax Regime)
| HS Code | Product Description & Definition | Applicable Scenario | Classification Logic |
|---|---|---|---|
4104.41.30.60 |
Tanned hairless leather of bovine (buffalo) or equine (horse) origin, for automotive interior, defined as "unworked leather" (Not further prepared). | Basic tanned sheets intended for further cutting/finishing by the vehicle manufacturer. | ✅ Low Tax Tier: Meets "unworked" definition. |
4104.11.30.60 |
Tanned hairless leather of bovine or equine origin, for automotive interior, "Other" category (Non-shoe upper leather). | Fits the "Other" sub-heading for unworked leather not suitable for shoes. | ✅ Low Tax Tier: Same logic as 4104.41, low tariff base. |
4113.90.30.00 |
Tanned hairless leather of bovine or equine origin, for automotive interior, "Other further processed animal leather". | Leather that has undergone significant processing beyond basic tanning, or falls under "Other" processed categories. | ❌ High Tax Tier: Classified as "Further Processed". |
4106.91.00.00 |
Tanned hairless leather of bovine or equine origin, for automotive interior, defined as "unworked leather" (Specific sub-heading for other bovine/equine). | Alternative classification for unworked leather under Chapter 41, Section 6. | ❌ High Tax Tier: Despite "unworked" label, specific sub-heading triggers high tax. |
4113.90.60.00 |
Tanned hairless leather of bovine or equine origin, for automotive interior, meets "Other further processed animal leather" requirements. | Similar to 4113.90.30.00 but different sub-category for processed goods. |
❌ High Tax Tier: "Further Processed" status applies. |
🔍 Key Insight:
- Codes4104.41.30.60and4104.11.30.60offer the lowest tax rate (12.4%) because they are legally defined as "unworked".
- Codes4113.90.30.00,4106.91.00.00, and4113.90.60.00incur high taxes (36.6% - 38.3%) due to "Further Processed" status or specific sub-heading rules.
💰 III. 2026 Latest Tariff Rate Breakdown (Base, Additional & Policy Surcharges)
✅ Origin: China (CN)
✅ Destination: Implied US (based on "122 Clause" & "Additional Tariff" structure)
✅ Product: Water Buffalo/Horse Leather for Automotive Interior
🎯 1. Low-Tax Scenario: 4104.41.30.60 & 4104.11.30.60
(Total Tax: 12.4%)
| Item | Detail | Calculation Logic |
|---|---|---|
| Base Tariff | 2.4% | Standard Most-Favored-Nation (MFN) rate. |
| Additional Tariff | 0.0% | No Section 301 (25%) surcharge applies here. |
| "122 Clause" Tariff | 10% | Specific policy surcharge for this category (likely Section 301/122). |
| Total Effective Rate | 12.4% | 2.4% + 0% + 10% |
| Tax Calculation | CIF Value × 12.4% | Direct application. |
| Legal Basis | Base Tariff 2.4% + Clause 122 (10%) |
Strategy: Must prove "unworked" status. |
📌 Interpretation:
- This is the optimal classification.
- The "122 Clause" (10%) is the only heavy burden here.
- Avoid misclassifying these as "further processed" to escape the 25% additional tariff.
🎯 2. High-Tax Scenario: 4113.90.30.00 & 4106.91.00.00
(Total Tax: 38.3%) & 38.3%)
| Item | Detail | Calculation Logic |
|---|---|---|
| Base Tariff | 3.3% | Slightly higher base rate. |
| Additional Tariff | 25.0% | Section 301 / 25% Surcharge (Critical!). |
| "122 Clause" Tariff | 10% | Same policy surcharge applies. |
| Total Effective Rate | 38.3% | 3.3% + 25% + 10% |
| Tax Calculation | CIF Value × 38.3% | Heavy cost burden. |
| Legal Basis | Base 3.3% + Section 301 (25%) + Clause 122 (10%) |
Risk: High compliance cost. |
🎯 3. Medium-High Tax Scenario: 4113.90.60.00
(Total Tax: 36.6%)
| Item | Detail | Calculation Logic |
|---|---|---|
| Base Tariff | 1.6% | Lowest base rate, but... |
| Additional Tariff | 25.0% | Section 301 / 25% Surcharge applies. |
| "122 Clause" Tariff | 10% | Same policy surcharge applies. |
| Total Effective Rate | 36.6% | 1.6% + 25% + 10% |
| Tax Calculation | CIF Value × 36.6% | High cost despite low base. |
| Legal Basis | Base 1.6% + Section 301 (25%) + Clause 122 (10%) |
Risk: The 25% surcharge kills the low base advantage. |
🔍 Tax Logic Summary:
- The 25% "Additional Tariff" is the dealbreaker. It appears in all "Further Processed" (4113...) and specific "Other" (4106.91...) codes.
- The 10% "122 Clause" is a consistent surcharge across all 5 codes.
- Savings Potential: Choosing4104.41.30.60saves 25.9% in total tax compared to4106.91.00.00(12.4% vs 38.3%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfalls)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Requirement | Why It Matters |
|---|---|---|
| Product Specs (Technical Data Sheet) | Must explicitly state: "Unworked Leather," "No Further Processing," "Automotive Use Only." | Crucial: Proves eligibility for 4104 (12.4%) vs 4113 (38%). |
| Process Flow Diagram | Show steps: Tanning → Cutting → Packaging. No Dyeing/Finishing after tanning if claiming "unworked." | Customs needs to verify it's not "further processed." |
| Commercial Invoice | Must use exact HS Code description: "Tanned hairless leather... for automotive interior, unworked". | Ambiguous descriptions lead to audits and re-classification. |
| Material Certificate | Proof of origin (Buffalo/Horse) and tanning method. | Verifies animal species and tanning status. |
| Photographs | High-res photos of the leather surface (no grain embossing, no coating). | Visual proof of "unworked" vs "finished" state. |
✅ 2. Classification Strategy (The Golden Rule)
🔥 Rule of Thumb: "Unworked = Low Tax (12.4%); Further Processed = High Tax (36-38%)"
| Scenario | Correct Classification | Consequence of Error |
|---|---|---|
| Leather is just tanned, no dyeing/finishing | 4104.41.30.60 |
✅ Correct: 12.4% Tax. |
| Leather has been dyed, buffed, or coated | 4113.90.30.00 or 4106.91.00.00 |
⚠️ Correct: 38.3% Tax. |
| Misdeclaring "Finished" leather as "Unworked" | 4104.41.30.60 |
❌ Risky: Seized, fined, 38.3% back-taxed + penalty! |
| Misdeclaring "Unworked" as "Further Processed" | 4113.90.30.00 |
❌ Loss: Paying 38.3% when 12.4% was due. |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Automotive Supplier Requests | Ask supplier: "Is this leather fully finished or just tanned?" If "tanned only," classify under 4104. |
| Duty Drawback | If re-exporting, ensure correct classification for drawback eligibility. |
| Quota/Restrictions | Check if "122 Clause" has any seasonal or quota limits. (Note: 10% is fixed in data). |
| Dispute Resolution | If Customs challenges, provide the Tanning Process Report to prove "unworked" status. |
🌍 V. Market Comparison & Strategic Outlook
| Region | Recommended HS Code | Effective Tax Rate | Strategy |
|---|---|---|---|
| China (Export) | 4104.41.30.60 |
12.4% | Best Option: Claim "Unworked" status to avoid 25% surcharge. |
| US (Import) | 4104.41.30.60 |
12.4% | Critical: Must prove "unworked" to avoid 38.3% tariff. |
| EU (Import) | Varies | Check local rules | EU often has different rules for "further processed"; verify with EU customs. |
📌 Conclusion:
-4104.41.30.60and4104.11.30.60are the "Winning Codes" for this product, offering a 25.9% tax saving compared to the "Further Processed" categories.
- Avoid4106.91.00.00and4113.90.x.xunless the leather is definitively "further processed" (dyed, finished, etc.).
📌 VI. Common Mistakes & Lessons Learned
❌ Mistake 1: Declaring "Automotive Leather" as 4113 (Processed) when it is only "Tanned".
👉 Result: Overpaying 25.9% in taxes.
👉 Fix: Provide "Tanning Process Report" to prove "unworked" status.
❌ Mistake 2: Ignoring the "122 Clause" (10%) surcharge.
👉 Result: Budgeting only for base tariff (2.4% or 3.3%) leads to cash flow crisis.
👉 Fix: Always include the 10% "122 Clause" in cost calculations.
❌ Mistake 3: Using vague descriptions like "Leather for Cars" on invoices.
👉 Result: Customs audit, delay, and potential re-classification.
👉 Fix: Use precise HS Code descriptions: "Tanned hairless leather... defined as unworked... for automotive interior."
✅ Correct Approach:
"Unworked Tanned Leather (Buffalo/Horse) for Automotive Interior"
HS Code:4104.41.30.60
Tax: 12.4% (2.4% Base + 10% Clause 122)
Key: Prove "No Further Processing."
🎯 VII. Final Takeaway
🎯 Remember the Golden Rule:
🔹 "Unworked = 12.4% | Processed = 38.3%"
🔹 "The 25% Surcharge is the Killer!"
🔹 "Prove 'Unworked' to Save 26%!"📌 Action Item:
1. Audit your product: Is it truly "unworked"?
2. Update invoices: Use precise descriptions matching4104.41.30.60.
3. Budget correctly: Factor in 12.4% total tax (2.4% base + 10% clause).
4. Consult experts: If unsure, get a Binding Tariff Information (BTI) or Advance Ruling.
📣 Ready to Ship?
🚀 Ensure your "Tanned Leather" is correctly classified to avoid the 25% penalty.
💼 Your profit margin depends on the HS Code!
✨ Professional Customs Clearance starts with Precise Classification!
💰 Every percentage point counts!
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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。