Women's Synthetic Leather Garments
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6114301020 | 45.7% | CN | US | 官方文档 |
| 4203104060 | 41.0% | CN | US | 官方文档 |
| 6202402020 | 45.2% | CN | US | 官方文档 |
| 6114303070 | 32.4% | CN | US | 官方文档 |
| 6202407511 | 45.2% | CN | US | 官方文档 |
商品图片
AI分析
👗 Women's Synthetic Leather Garments (Jackets)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: What is "Synthetic Leather"?
Women's jackets made from synthetic leather (often referred to as faux leather, PU leather, or vinyl) fall into a complex regulatory bucket in international trade. Unlike genuine leather, synthetic leather is typically classified based on its fabric base (knitted vs. woven) and chemical composition.
⚠️ Key Classification Distinction:
- Knitted/Knitted-like: If the base fabric is knitted (elastic, looped structure), it often falls under Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted).
- Woven/Non-Knitted: If the base fabric is woven or considered "leather-like," it may fall under Chapter 62 (Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted) or Chapter 42 (Articles of Leather or Regenerated Leather).📌 Critical Note: The total tax rate can vary significantly (32.4% to 45.7%) depending on the precise HS code selected. Misclassification can lead to unexpected costs or customs delays.
📦 2. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the potential HS codes for women's synthetic leather jackets and their corresponding tax structures.
| HS Code | Product Description | Category Basis | Total Tax Rate |
|---|---|---|---|
| 6114.30.10.20 | Women's Jacket, Synthetic Leather | Knitted/Knitted-like Apparel | 45.7% |
| 4203.10.40.60 | Women's Jacket, Synthetic Leather | Leather/Regenerated Leather | 41.0% |
| 6202.40.20.20 | Women's Jacket, Synthetic Leather | Man-Made Fiber/Synthetic Material | 45.2% |
| 6114.30.30.70 | Women's Jacket, Synthetic Leather | Man-Made Fiber, Women's | 32.4% |
| 6202.40.75.11 | Women's Jacket, Synthetic Leather | Man-Made Fiber/Synthetic Material | 45.2% |
🔍 Key Observation:
- Lowest Tax:6114.30.30.70at 32.4% (Knitted, Man-Made Fiber).
- Highest Tax:6114.30.10.20at 45.7% (Knitted, General Synthetic Leather).
- Leather Chapter:4203.10.40.60is classified under Chapter 42 (Leather), which has a lower base tariff but higher add-ons compared to some fiber codes.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards
🎯 1. 6114.30.10.20 – Women's Jacket, Knitted/Knitted-like, Synthetic Leather
Category: Knitted or Crocheted Apparel
| Item | Detail |
|---|---|
| Base Tariff | 28.2% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 45.7% |
| Calculation | CIF Value × 45.7% |
| De Minimis Exemption | ❌ Not Eligible (Subject to full duties) |
| Legal Reference | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- This code applies to knitted synthetic leather jackets.
- The high base tariff (28.2%) makes this one of the most expensive classifications.
- Section 122 (10%) is a specific tariff for certain textile/apparel items, adding to the cost.
🎯 2. 4203.10.40.60 – Women's Jacket, Leather/Regenerated Leather
Category: Articles of Leather
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 41.0% |
| Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Reference | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- Although the base tariff is low (6.0%), the Section 301 surtax is high (25.0%), resulting in a moderate total rate of 41.0%.
- This code is used when the garment is considered "Leather or Regenerated Leather" rather than a fabric-based item.
- Strategy: If your product can be technically classified here vs. 6114/6202, check if 41.0% is lower than the alternative (e.g., 45.7%).
🎯 3. 6202.40.20.20 & 6202.40.75.11 – Women's Jacket, Non-Knitted, Synthetic Material
Category: Not Knitted/Crocheted Apparel
| Item | Detail |
|---|---|
| Base Tariff | 27.7% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 45.2% |
| Calculation | CIF Value × 45.2% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Reference | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- These codes apply to woven or non-knitted synthetic leather jackets.
- High base tariff (27.7%) leads to a total of 45.2%.
- Caution: Do not confuse Chapter 62 (Woven) with Chapter 61 (Knitted). The base structure is different.
🎯 4. 6114.30.30.70 – Women's Jacket, Knitted, Man-Made Fiber
Category: Knitted/Apparel, Man-Made Fiber Specific
| Item | Detail |
|---|---|
| Base Tariff | 14.9% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 32.4% |
| Calculation | CIF Value × 32.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Reference | Base Tariff + Section 301 + Section 122 |
📌 Explanation:
- Lowest Tax Option: At 32.4%, this is the most cost-effective classification for knitted synthetic leather jackets that fall under "Man-Made Fiber" sub-categories.
- Strategy: If your product qualifies for this specific sub-heading (likely based on specific fiber composition or finish), it saves ~13% compared to the general6114.30.10.20.
🛠️ 4. Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Material composition (e.g., 100% Polyester base with PU coating), construction (knitted vs. woven). |
| ✅ Fabric Swatch/Photo | ✔️ | High-res photos showing texture to prove it is "synthetic" not "genuine leather." |
| ✅ Commercial Invoice | ✔️ | Clearly state "Women's Synthetic Leather Jacket, Not Genuine Leather." |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and quantity. |
| ✅ Fiber Content Declaration | ✔️ | Critical for distinguishing between 6114 (Knitted) and 6202 (Woven). |
✅ 2. Classification Strategy (Key Tips)
🔥 "Knit vs. Woven is Key, Tax Rate Varies by 13%!"
| Scenario | Correct HS Code Category | Estimated Tax | Note |
|---|---|---|---|
| Knitted Base, General Synthetic | 6114.30.10.20 |
45.7% | Higher base tariff. |
| Knitted Base, Specific Man-Made Fiber | 6114.30.30.70 |
32.4% | Best Option if applicable. |
| Woven Base, Synthetic Material | 6202.40.20.20 / 6202.40.75.11 |
45.2% | High base tariff. |
| Classified as Leather | 4203.10.40.60 |
41.0% | Moderate tax, lower base. |
📌 Critical Warning:
- Do not assume all synthetic leather is the same.
- If the base fabric is knitted, it must go to Chapter 61.
- If the base fabric is woven, it must go to Chapter 62.
- If the product is deemed "Regenerated Leather" (chemical process), it may go to Chapter 42.
- Misclassification Risk: Declaring a woven jacket as knitted to access a lower rate is fraud and can result in penalties.
✅ 3. Special Considerations
| Situation | Advice |
|---|---|
| PU Coating on Knit Fabric | Likely 6114. Check if specific sub-codes for "Man-Made Fiber" apply to get the 32.4% rate. |
| Vinyl/PVC Sheets Cut into Garments | Likely 6202 (Woven/Non-knitted) or 4203 (Leather-like). Verify structure. |
| Garments with Lining | The outer material (synthetic leather) dictates classification, not the lining. |
| Section 301 Exclusions | Check if your specific HS code is on the exclusion list (rare for apparel). Most are not. |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code Focus | Tariff Impact | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6114.30.30.70 (if possible) |
32.4% - 45.7% | High tariffs due to Section 301 & 122. |
| 🇨🇳 China | 6114.30.30.70 |
~28.2% | Lower base tariffs, no Section 301. |
| 🇪🇺 EU | 6114.30.30.70 |
Varies (often ~12%) | No Section 301, but may have VAT. |
| 🇬🇧 UK | 6114.30.30.70 |
Varies | Post-Brexit tariffs apply. |
📌 Conclusion for US Market:
- USA has the highest effective tariff rates for Chinese-origin synthetic leather garments due to Section 301 and Section 122 surcharges.
- Minimizing Cost: Aim for6114.30.30.70(32.4%) by ensuring the product qualifies under that specific sub-heading (knitted, man-made fiber).
- Risk Mitigation: Provide detailed material composition to avoid customs reclassification to higher-tariff codes like6114.30.10.20(45.7%).
📌 6. Common Mistakes & Pitfalls
❌ Mistake 1: Assuming "Synthetic Leather" always means Chapter 42 (Leather).
👉 Result: May be misclassified, leading to incorrect duty assessment. Chapter 61/62 is more common for fabric-based synthetics.
❌ Mistake 2: Ignoring the "Knitted vs. Woven" distinction.
👉 Result: Chapter 61 vs. Chapter 62 codes have different base rates (e.g., 14.9% vs. 27.7%).
❌ Mistake 3: Not checking for Section 122 Applicability.
👉 Result: Forgetting to add the 10% Section 122 tariff leads to underpayment and penalties.
❌ Mistake 4: Using "Jacket" without specifying material structure.
👉 Result: Customs may assign the highest default rate (45.7%).
✅ Correct Approach:
"Women's Synthetic Leather Jacket, Knitted Polyester Base with PU Coating, Model XYZ, Not Genuine Leather"
🎯 7. Conclusion: Precision in Classification Saves Money!
🎯 Key Takeaway:
🔹 "Knitted vs. Woven" determines the Chapter (61 vs. 62).
🔹 "Man-Made Fiber" sub-codes can save you ~13% in taxes.
🔹 "Leather" classification (Ch. 42) offers a middle ground at 41.0%.
📌 Action Plan:
1. Verify Material Structure: Is the base fabric knitted or woven?
2. Check Specific Sub-Headings: Does 6114.30.30.70 apply? (Lowest tax: 32.4%).
3. Document Everything: Provide photos, specs, and composition to support your classification.
4. Consult Customs Broker: For high-value shipments, consider a Pre-Ruling to confirm the HS Code.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Matters – Optimize Your Tariff Today!
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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。