buffalo grain split leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 4115200000 | 17.5% | CN | US | 官方文档 |
| 4104113060 | 12.4% | CN | US | 官方文档 |
| 4104413060 | 12.4% | CN | US | 官方文档 |
| 4107124000 | 12.5% | CN | US | 官方文档 |
| 4107924000 | 12.5% | CN | US | 官方文档 |
商品图片
AI分析
🐃 Buffalo Grain Split Leather (Full & Partial)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is "Buffalo Grain Split Leather"?
Buffalo leather is a durable, thick material derived from bovine hides, specifically buffalo. It is renowned for its natural grain patterns, strength, and unique texture. In international trade, it is classified based on its state (wet/dry) and processing level (crust/further prepared).
Key Distinctions: * "Grain Split": Refers to the lower layers of the hide after the top "full grain" layer has been separated. It retains some grain texture but is less durable than full grain. * "Crust" (Tanned but not finished): Leather that has been tanned and dried (or kept wet) but has not received final surface coatings (pigments, dyes, waxes, or finishes). * "Further Prepared": Leather that has undergone additional processes like dyeing, fatliquoring, or finishing to make it ready for manufacturing.
⚠️ Critical Classification Points:
- Wet State (Wet-Blue): Tanned leather kept in water/salt solution. Not fully dried.
- Dry State (Crust): Tanned leather that has been dried but not yet finished.
- Finished/Prepared: Leather ready for use in bags, shoes, or upholstery.
- Composition Leather: Not real hide, but leather fiber bonded together.
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | State/Type | Tax Rate | Key Distinction |
|---|---|---|---|---|
4104.11.30.60 |
Tanned/Crust Hides: Full grains, unsplit; Grain splits: Other: Buffalo | Wet State (e.g., Wet-Blue) | 2.4% | Wet, unprocessed buffalo splits. |
4104.41.30.60 |
Tanned/Crust Hides: Crust: Full grains, unsplit; Grain splits: Other: Buffalo | Dry State (Crust) | 0.0% | Dried, unfinished buffalo splits. |
4107.12.40.00 |
Leather Further Prepared: Whole hides/skins: Grain splits: Other: Buffalo | Further Prepared | 0.0% | Finished buffalo grain splits (whole hides). |
4107.92.40.00 |
Leather Further Prepared: Other (incl. sides): Grain splits: Buffalo | Further Prepared | 0.0% | Finished buffalo grain splits (sides/sections). |
4115.10.00.00 |
Composition Leather: Basis of leather fiber, in slabs/sheets/strips | Non-Hide Material | 25.0% | Not real buffalo hide. Recycled leather fiber bonded. |
4115.20.00.00 |
Parings, Waste, Dust, Powder of Leather | Waste Material | 7.5% | Scraps and off-cuts from buffalo leather processing. |
🔍 Important Note:
- Real Buffalo Hide falls under 4104 or 4107 series.
- Composition Leather (recycled fiber) is NOT buffalo hide. It is classified under 4115.
- Waste (scraps) is classified under 4115.20.
💰 III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Note: If origin is different, tax rates may vary significantly. This analysis assumes standard US-China trade context based on provided data.)
✅ Effective Date: 2025/2026 (Current Data Set)
🎯 1. 4104.11.30.60 —— Buffalo Grain Split Leather (Wet State)
| Item | Detail |
|---|---|
| Base Tariff | 2.4% |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tariff | 2.4% |
| Tax Calculation | CIF Value × 2.4% |
| De Minimis Exemption | ❌ No (Below $800? Check specific rules, but generally commercial shipments taxed) |
| Legal Basis | USITC:4104.11.30.60 |
📌 Explanation:
- Wet-state buffalo leather attracts a low base tariff of 2.4%.
- No additional 25% or 10% tariff is applied to this specific HS code in the provided data. This is favorable for wet-process tanneries.
🎯 2. 4104.41.30.60 —— Buffalo Grain Split Leather (Dry/Crust State)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | Duty-Free |
| Legal Basis | USITC:4104.41.30.60 |
📌 Explanation:
- Zero duty for dry, unfinished buffalo leather splits.
- This encourages import of raw materials for further finishing in the US.
🎯 3. 4107.12.40.00 & 4107.92.40.00 —— Further Prepared Buffalo Leather
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff | 0.0% |
| Legal Basis | USITC:4107.12.40.00 / 4107.92.40.00 |
📌 Explanation:
- Finished buffalo leather (grain splits) is also duty-free.
- This applies whether the leather is in whole hides (4107.12) or sides (4107.92).
🚨 4. 4115.10.00.00 —— Composition Leather (NOT Real Buffalo)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 25.0% |
| Total Tariff | 25.0% |
| Legal Basis | USITC:4115.10.00.00 |
📌 CRITICAL WARNING:
- Do NOT misdeclare "Buffalo Grain Split" as "Composition Leather" to avoid duties.
- Composition leather is made from leather fibers/resin, NOT whole hides.
- If you import real buffalo hide, it is NOT composition leather. Misclassification leads to fraud penalties.
- However, if you are importing recycled leather fiber sheets, the 25% tariff applies.
🚨 5. 4115.20.00.00 —— Leather Waste & Scraps
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 7.5% |
| Total Tariff | 7.5% |
| Legal Basis | USITC:4115.20.00.00 |
📌 Explanation:
- Scraps, parings, and dust from buffalo leather processing attract 7.5% tariff.
- Ensure proper documentation proving these are waste/by-products, not finished goods.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify: "Buffalo Grain Split Leather," state (wet/dry), and process (crust/prepared). |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and packaging type. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Standard shipping document. |
| ✅ Certificate of Origin | ✔️ | To verify country of origin (e.g., China, Vietnam, etc.). |
| ✅ Tanning Certificate/Process Description | ✔️ | CRITICAL: To distinguish between Wet, Crust, and Further Prepared. |
| ✅ Material Composition Statement | ✔️ | If claiming "Composition Leather," provide lab test results proving it’s not solid hide. |
✅ 2. Declaration Tips (Key Phrases)
🔥 “Be Specific: State, Process, and Material!”
| Situation | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Wet buffalo splits | "Buffalo Grain Split Leather, Wet State, Unsplit" | "Buffalo Leather" (Too vague) |
| Dried crust buffalo splits | "Buffalo Grain Split Leather, Dry State, Crust" | "Buffalo Leather Pieces" |
| Finished buffalo splits | "Buffalo Grain Split Leather, Further Prepared" | "Leather Rolls" |
| Recycled leather sheets | "Composition Leather, Leather Fiber Basis" | "Buffalo Leather" (Fraud!) |
| Leather scraps | "Parings and Waste of Leather" | "Raw Leather" |
✅ 3. Special Scenarios
| Scenario | Handling Advice |
|---|---|
| Mixed Lots (Wet & Dry) | Split shipment or declare separately. Mixed states may require detailed breakdown to apply correct duty (0% vs 2.4%). |
| Composition vs. Real Leather | Provide lab analysis (microscopic or chemical) to prove material. Misdeclaring composition as real hide can lead to seizure. |
| Waste vs. Raw Material | Ensure waste is clearly identified as parings/scraps. If too large, customs may classify as "used leather" or refuse entry. |
| High-Value Finished Leather | Even though duty is 0%, ensure proper valuation (CIF) for tax records. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4104.41.30.60 / 4107.92.40.00 |
0% | Duty-free for crust/prepared buffalo leather. |
| 🇪🇺 EU | Similar HS Codes (4104/4107) | 0-4.7% | Varies by specific subheading. Generally low. |
| 🇨🇳 China | 4104.11.30.60 |
~2-5% | Import tariffs on raw hides. |
| 🇻🇳 Vietnam | Varies | 0% | Many tanneries export duty-free to US under trade agreements. |
📌 Conclusion:
- USA offers 0% duty on most finished and crust buffalo leather splits.
- Wet-state leather has a small duty (2.4%).
- Composition leather is heavily taxed (25%) to protect domestic materials.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Composition Leather" as "Buffalo Leather"
👉 Consequence: 25% tariff avoided, but if caught, fraud penalties + seizure.
✅ Fix: Always provide material composition proof.
❌ Mistake 2: Not specifying "Wet" vs. "Dry" state
👉 Consequence: Customs may apply highest duty rate or delay classification.
✅ Fix: Explicitly state "Wet State" or "Dry/Crust" in invoice.
❌ Mistake 3: Mixing "Full Grain" and "Split" in one line item
👉 Consequence: Incorrect duty calculation. Full grain may have different rates.
✅ Fix: Split into separate line items with distinct HS Codes.
❌ Mistake 4: Ignoring "Further Prepared" status
👉 Consequence: Misclassification between 4104 (Crust) and 4107 (Prepared). Both are 0%, but documentation must match.
✅ Fix: Provide tanning process details to confirm status.
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Rule:
🔹 "Wet = 2.4% | Dry/Crust = 0% | Prepared = 0% | Composition = 25% | Waste = 7.5%"
🔹 "Buffalo Split is Real Hide, Not Composition. Declare Accurately."
📌 Pro Tip:
If you are importing composition leather (recycled), expect a 25% tariff. Consider sourcing from countries with FTAs (Free Trade Agreements) with the US to reduce this burden.
For real buffalo leather, ensure your supplier provides tanning certificates to prove origin and state (wet/dry/prepared).
📣 Immediate Action:
📞 Contact your customs broker with the HS Codes above.
📄 Prepare Tanning Certificates and Material Statements.
🚀 Optimize your supply chain to take advantage of 0% duties on crust and prepared buffalo leather.
✨ Precise Classification, Zero Surprises!
💼 Your Leather Imports, Streamlined and Compliant!
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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。