Water Buffalo Leather Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4104493060 | 12.4% | CN | US | 官方文档 |
| 4107124000 | 12.5% | CN | US | 官方文档 |
| 4107194000 | 12.5% | CN | US | 官方文档 |
| 4101503500 | 19.9% | CN | US | 官方文档 |
| 4101203500 | 19.9% | CN | US | 官方文档 |
| 4104413060 | 12.4% | CN | US | 官方文档 |
商品图片
AI分析
🐃 Water Buffalo Leather Material
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Water Buffalo Leather"?
Water buffalo leather is a high-quality, durable, and textured natural material widely used in premium footwear, luxury bags, upholstery, and automotive interiors. In international trade, its classification depends heavily on two factors: 1. Processing State: Raw (uncured/cured), Tanned, or Further Processed. 2. Form: Whole hides, split leather, or other forms.
⚠️ Key Distinction Point:
- If it is Raw/Hide (salted, dried, or pickled, not yet tanned for final use) → It falls under Chapter 41 (Raw Hides and Skins), specifically 4101 or 4104 depending on weight/processing.
- If it is Tanned/Processed Leather (ready for use in manufacturing) → It falls under 4107.
- Crucial Note: The provided data specifies classifications for both "Raw" (4101) and "Tanned" (4107, 4104) states. Misclassification between raw and tanned leads to significant tax differences.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) | Tax Detail Breakdown |
|---|---|---|---|---|
4104.49.30.60 |
Tanned Water Buffalo Leather (Other than full-grain) | Tanned leather for general use, bags, accessories. Matches material and state. | 12.4% | Base: 2.4%, Surtax: 0.0%, Section 122: 10% |
4107.12.40.00 |
Tanned Water Buffalo Leather (Cattle, not split) | Direct match for tanned leather state. Consistent with definition. | 12.5% | Base: 2.5%, Surtax: 0.0%, Section 122: 10% |
4107.19.40.00 |
Other Tanned Cattle/Horse Leather | If water buffalo is categorized under broader "cattle" in some jurisdictions or specific sub-codes. | 12.5% | Base: 2.5%, Surtax: 0.0%, Section 122: 10% |
4101.50.35.00 |
Raw Water Buffalo Hides (Weight > 8kg, processed) | Raw/unprocessed hides ready for tanning. | 19.9% | Base: 2.4%, Surtax: 7.5%, Section 122: 10% |
4101.20.35.00 |
Raw Water Buffalo Hides (Weight ≤ 8kg, processed) | Lighter raw hides. | 19.9% | Base: 2.4%, Surtax: 7.5%, Section 122: 10% |
4104.41.30.60 |
Tanned Water Buffalo Leather (Full-grain, chromium-tanned) | High-quality full-grain tanned leather. | 12.4% | Base: 2.4%, Surtax: 0.0%, Section 122: 10% |
🔍 Key Insight:
- Tanned Leather (4104/4107): Lower total tax (12.4%-12.5%). No Surtax (Section 301). Only Base + Section 122.
- Raw Hides (4101): Higher total tax (19.9%). Includes a 7.5% Surtax in addition to Base + Section 122.
- Material Match: All codes explicitly reference Water Buffalo or Cattle (which often includes buffalo in trade codes if not separately listed).
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Based on current Section 122 and Surtax policies.
🎯 1. Tanned Water Buffalo Leather (4104.49.30.60, 4107.12.40.00, 4107.19.40.00, 4104.41.30.60)
| Item | Content |
|---|---|
| Base Tariff | 2.4% - 2.5% (Ad Valorem) |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | +10.0% (Under Section 122 of the Trade Expansion Act, applicable to certain imports from China) |
| Total Tariff Rate | 12.4% - 12.5% |
| Tax Calculation | CIF Value × 12.4%~12.5% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Path | HTSUS:4104.49.30.60 → Section 122: 10% |
📌 Explanation:
- Section 122 (10%): Applies to goods from China. This is a key component of the tax burden.
- No Section 301 Surtax: Unlike many tech or manufactured goods, these leather products do not currently have an additional 7.5% surtax under the provided data.
- Lower Risk: Total tax is significantly lower than raw hides.
🎯 2. Raw Water Buffalo Hides (4101.50.35.00, 4101.20.35.00)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (Ad Valorem) |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 19.9% |
| Tax Calculation | CIF Value × 19.9% |
| De Minimis Eligibility | ❌ No (Deny De Minimis) |
| Legal Path | HTSUS:4101.50.35.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Higher Cost: The 7.5% Surtax makes raw hides much more expensive to import compared to tanned leather.
- Why So High? Raw hides are often subject to stricter anti-dumping or strategic trade measures.
- Classification Risk: If you import tanned leather but declare it as raw to save on base tax, you risk heavy penalties. The Section 122 applies to both.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Non-negotiable)
| Material | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must specify: Water Buffalo, Tanned/Raw, Weight, Processing Method (Chrome/Vegetable). |
| ✅ Photos (Front/Back) | ✔️ | Show texture, grain, and any labels. Tanned leather has a distinct finish vs. raw hide. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Water Buffalo Leather" and HS Code. |
| ✅ Packing List | ✔️ | Detail weight (gross/net) to verify if it falls under <8kg or >8kg for raw hides. |
| ✅ Certificate of Origin | ✔️ | Proves China origin for Section 122 calculation. |
| ✅ Import License | ✔️ | Some raw hides may require USDA/APHIS inspection. |
✅ 2. Declaration Tips (Golden Rules)
🔥 "Clarify State: Raw vs. Tanned. Name Correctly: Water Buffalo. Tax Savings: 7.5%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Tanned Leather | Use 4107 or 4104 codes. Tax ~12.5%. | Misdeclare as Raw → 19.9% (Overpay) |
| Raw Hides | Use 4101 codes. Tax 19.9%. | Misdeclare as Tanned → 12.5% (Underpay, Penalty Risk!) |
| Mixed Batch | Separate Raw and Tanned. | Mixed shipment → Customs will reclassify entire batch to highest rate or hold. |
| Material Name | "Water Buffalo Leather" or "Buffalo Hides" | "Cattle Leather" if it's actually buffalo → Potential mismatch, audit risk. |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Split Leather | Ensure it's not classified as "further manufactured leather" (Chapter 42) if it's just split and tanned. Check specific subcodes. |
| Dye/Finish | If dyed or embossed, it's still Chapter 41 (Tanned). Don't move to Chapter 42 unless it's cut into items. |
| USDA Inspection | Raw hides (4101) often require USDA/APHIS pre-clearance. Tanned leather (4104/4107) usually does not. |
| Section 122 Exemptions | Currently, no exemptions are mentioned for leather under Section 122 in the data. Budget for 10% tax. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (US Origin vs China) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4107.12.40.00 (Tanned) |
12.5% (China) | Includes Section 122 (10%). Raw hides: 19.9%. |
| 🇨🇳 China | 4107 |
Varies (Import Duty ~5-10%) | Check local Chinese tariff schedule for imports into China. |
| 🇪🇺 EU | 4107 |
~2.5% - 4% | No Section 122 equivalent. Lower overall cost than US. |
| 🇬🇧 UK | 4107 |
~2.5% | Post-Brexit tariffs may vary. |
| 🇻🇳 Vietnam | 4107 |
Low/Zero (FTAs) | Vietnam has FTAs with many countries. Potential supply chain shift. |
📌 Conclusion:
- USA has the highest effective tax burden due to Section 122 and Surtax on raw hides.
- Tanned Leather is significantly cheaper to import into the US than Raw Hides.
- Supply Chain Tip: If importing Raw Hides, consider pre-tanning in a third country (e.g., Vietnam) to avoid Section 122 and Surtax, if possible.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Tanned Leather" as "Raw Hides" to avoid higher base tax?
👉 Result: False! Tanned leather has lower total tax (12.5%) than raw (19.9%). Misdeclaring raw as tanned saves money, but misdeclaring tanned as raw overpays. However, misdeclaring raw as tanned to save tax is illegal and risks penalties.
❌ Mistake 2: Ignoring Section 122 (10%)
👉 Result: Your cost calculation is off by 10% on every shipment. This is not optional.
❌ Mistake 3: Confusing "Water Buffalo" with "Cattle"
👉 Result: If the product is water buffalo, but you declare "Cattle," customs may question the value or origin. Use specific names.
❌ Mistake 4: Forgetting USDA Requirements for Raw Hides
👉 Result: Delay or Rejection at the port. Raw hides need biological inspection. Tanned leather does not.
✅ Correct Practice:
"Tanned Water Buffalo Leather, Chrome Tanned, Full Grain, for Footwear Use, HS 4107.12.40.00"
🎯 VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!
🎯 Remember the Motto:
🔹 "Tanned = 12.5% (Base+122). Raw = 19.9% (Base+Surtax+122). Declare State Correctly!"
🔹 "Section 122 is 10% Non-Negotiable. Plan Your Budget!"
📌 Pro Tip:
If your Water Buffalo Leather is Tanned, use 4107.12.40.00 or 4104.49.30.60 for the most accurate and cost-effective clearance.
If you are importing Raw Hides, budget for 19.9% and prepare USDA documentation.
📣 Immediate Action:
📞 Contact your customs broker with product photos and processing details.
🚀 Get an Advance Ruling to confirm the HS Code and avoid delays.
💡 Optimize Supply Chain: Consider tanning abroad if importing raw hides to avoid Section 122.
✨ Professional Clearance, Start with Accurate Classification!
💼 Every dollar saved starts with the right HS Code!
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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。