Untreated Bovine Leather Hair Removed
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4101201010 | 17.5% | CN | US | 官方文档 |
| 4101901010 | 17.5% | CN | US | 官方文档 |
| 4107113000 | 13.6% | CN | US | 官方文档 |
| 4107112000 | 37.4% | CN | US | 官方文档 |
AI分析
🐂 Untreated Bovine Leather (Hair Removed)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy for Raw Hides
📌 I. Product Definition & Classification: What is "Untreated Bovine Leather (Hair Removed)"?
"Untreated bovine leather hair removed" refers to the raw skins of cattle (cows, bulls, calves) that have undergone the "dehairing" or "fleshing" process but have NOT been tanned, preserved, or otherwise processed beyond cleaning and salting (if any). They are still in their biological state, suitable only for further industrial tanning.
In international trade, these are strictly classified as Raw Hides/Skins (Chapter 41), NOT as finished leather or semi-processed leather.
⚠️ Critical Distinction:
- Dehairing vs. Tanning: Removing hair is a pre-tanning step. If the hide is NOT chemically or physically tanned, it remains "Raw."
- Whole Skin vs. Split: The classification depends on whether the hide is split into layers (e.g., grain split vs. flesh split). The data provided implies Whole Skins (未分层/整张皮).
- Condition: Must be "Unpreserved" or merely salted. If heavily preserved with chemicals that prevent putrefaction but are not tanning agents, they may still fall under Chapter 41, but specifics matter.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided , the product falls under two main categories depending on the specific processing nuance and origin trade agreements (implied by the tax details).
| HS Code | Product Description | Key Characteristics | Tax Rate |
|---|---|---|---|
4101.20.10.10 |
Whole Bovine Hides, Dehaired, Unsplit | Matches Bovine material, Whole form, Dehaired state. Unpre-tanned. | 17.5% |
4101.90.10.10 |
Other Whole Bovine Hides, Dehaired/Unpre-tanned | Matches Bovine material, Unpre-tanned raw skin status. | 17.5% |
🔍 Key Insight:
- Both codes apply to Bovine (Cattle) hides.
- The difference often lies in the specific sub-category of "other" hides or slight variations in the "dehairing" definition within the US Harmonized Tariff Schedule (HTS).
- Crucially: These are RAW HIDES, NOT leather. Do not confuse with Chapter 42 (Articles of leather).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from "122 Clause" and typical trade context)
✅ Effective Date: 2025/2026 (Post-Trade War adjustments)
🎯 1. 4101.20.10.10 & 4101.90.10.10 —— Raw Bovine Hides (Dehaired)
| Item | Detail |
|---|---|
| Base Tariff (MFN) | 0.0% (Ad Valorem) |
| Section 301 Tariff (Add-on) | +7.5% (Standard Section 301 rate for many textiles/hides) |
| Section 122 Tariff (IEEPA) | +10% (Specific to certain Chinese imports under Section 122) |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Basis Path | USITC:4101.20.10.10 → FOOTNOTE:301 → IEEPA:Section 122 |
📌 Explanation:
- Base 0%: Raw hides often have low base duties to encourage domestic tanning industry.
- 7.5% + 10% = 17.5%: The heavy burden comes from Section 301 (Trade Remedies) and Section 122 (National Security/Emergency Powers).
- Note: Section 122 is less common than 301, so verify if your specific product type qualifies for the 10% add-on. If not, the rate might be lower (7.5%). However, the data explicitly states 17.5%.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Bovine Hides, Dehaired, Unsplit" |
| ✅ Packing List | ✔️ | Detail number of skins, weight (wet/salted), and dimensions |
| ✅ Certificate of Origin | ✔️ | Critical for determining Section 301/122 applicability |
| ✅ Veterinary Health Certificate | ✔️ | Mandatory: Proof of freedom from Foot-and-Mouth Disease (FMD) and Anthrax |
| ✅ USDA APHIS Permit | ✔️ | Import permit from USDA Animal and Plant Health Inspection Service |
| ✅ Process Description | ✔️ | Explain dehairing method (lime process, enzyme, etc.) to confirm No Tanning |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Raw, Not Tanned; Bovine, Not Equine; Whole, Not Split!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Dehaired Hides | 4101.20.10.10 or 4101.90.10.10 |
Misdeclare as "Leather" → Higher duty & regulatory scrutiny |
| Salted vs. Fresh | Specify condition | Ambiguous description → Delay for inspection |
| Mixed Species | Separate by species | Mixed bovine/equine → Misclassification risk |
| Split Hides | Use different HS (e.g., 4101.50) | Declare split hides as whole → 17.5% vs. 0-2.5% discrepancy |
✅ 3. Special Considerations
| Issue | Advice |
|---|---|
| FMD Status | Ensure origin country is approved by USDA. If not, 100% inspection or rejection. |
| Section 122 Verification | Confirm if the 10% surcharge applies. Some dehaired hides may be exempt from Section 122 but not Section 301. |
| Environmental Compliance | Ensure no prohibited chemicals used in dehairing that violate US EPA or CBP regulations. |
| Labeling | Each hide should ideally be marked with brand/type for traceability. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Requirements |
|---|---|---|---|
| 🇺🇸 USA | 4101.20.10.10 |
17.5% (0% + 7.5% + 10%) | USDA Permit, FMD-free cert |
| 🇨🇳 China | 4101.20.10.10 |
0-2.5% (Varies) | CIQ Inspection |
| 🇪🇺 EU | 4101 20 10 |
1.7% | No Section 301/122 |
| 🇬🇧 UK | 4101 20 10 |
1.7% | Post-Brexit rules |
| 🇦🇺 Australia | 4101 20 10 |
5% | Biosecurity strictness |
📌 Conclusion:
- USA is the most expensive due to Section 301 + Section 122 (17.5%).
- EU/UK/Australia have much lower base duties (~1.7-5%).
- China as exporter may have lower inbound tariffs, but outbound to US is high.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring as "Leather" (Chapter 42)
👉 Consequence: Misclassification penalty + higher duty + FDA/USDA rejection.
❌ Mistake 2: Ignoring FMD Status
👉 Consequence: Shipment seized, destroyed, or returned. USDA ban.
❌ Mistake 3: Confusing "Dehaired" with "Tanned"
👉 Consequence: Wrong HS Code. Tanned leather has different duties (often lower base, but same 301). Raw hides are Chapter 41.
❌ Mistake 4: Assuming "De Minimis" applies
👉 Consequence: No de minimis for Chinese goods under Section 301/122. Full duty applies even on small samples.
✅ Correct Practice:
"Raw Bovine Hides, Dehaired, Unsplit, Unpreserved (or Salted), For Tanning, HS 4101.20.10.10"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Raw Hides = Chapter 41; Tanned Leather = Chapter 41/42"
🔹 "Dehairing ≠ Tanning; It's Still Raw!"
🔹 "17.5% Total Duty in US (0+7.5+10); Plan Your Pricing!"
📌 Pro Tip:
If your hides are not from China (e.g., Brazil, India, Argentina), the Section 301 (7.5%) and Section 122 (10%) do NOT apply.
- Non-China Origin: Duty may be 0-2.5% only.
- Action: Verify Country of Origin carefully! If re-exported or processed elsewhere, you may save 17.5% in tariffs.
📣 Immediate Action:
📞 Contact USDA-APHIS for import permit
📄 Ensure Veterinary Certificate is valid
🧮 Calculate Cost with 17.5% if from China
🚀 Clear Customs Smoothly, Avoid Delays, Protect Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Every Dollar Saved is Precise!
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。