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buffalo leather split

CN → US
HS编码 关税税率 原产国 目的国 文档
4107124000 12.5% CN US 官方文档
4107924000 12.5% CN US 官方文档

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AI分析

🐃 Buffalo Leather Splits (Post-Tanning, Without Hair)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: What Exactly is "Buffalo Leather Split"?

Buffalo leather splits are a specific type of processed leather material derived from bovine animals (specifically buffalo). In international trade, these are categorized not by their final use (like shoes or bags), but by their chemical and physical state after the tanning process.

Key Characteristics: * Material Origin: Bovine (specifically Buffalo). * Processing State: Further prepared after tanning or crusting. * Surface Condition: Without hair on (hair removed). * Structure: Split (the hide has been separated into layers, typically the top grain layer is removed or separated, leaving the "split" or flesh side). * Exclusion: It is not leather of heading 4114 (chamois or patent leather).

⚠️ Critical Distinction:
- If the leather has hair on, it does NOT belong here. It belongs in Chapter 41, Heading 4104 (Prepared leather with hair on).
- If the leather is not split (whole hide/skin, grain side up), it may fall under different subheadings (e.g., 4107.12.40.00 vs 4107.92.40.00 depending on surface area definitions).
- If it is split, it is classified as a "Grain Split."


📦 2. HS Code Classification Details (2026 Latest Tariff Authority)

Based on the provided data, there are two primary HS codes for Buffalo Leather Splits without hair. The distinction lies in the unit surface area and the specific description of "Whole hides and skins" vs "Other, including sides."

HS Code Product Description Application Scenario Key Differentiator
4107.12.40.00 Leather further prepared... of bovine/equine, without hair, split: Whole hides and skins: Grain splits: Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m²): Other: Buffalo Small buffalo hides/skins where the entire unit is ≤ 2.6 m². Surface Area Constraint: Must be ≤ 28 sq ft per unit.
4107.92.40.00 Leather further prepared... of bovine/equine, without hair, split: Other, including sides: Grain splits: Buffalo Larger buffalo hides/skins or those defined as "sides" that exceed the strict "whole hide" definition or surface area limits of the previous code. Broad Category: Covers "Other" leather splits, including sides.

🔍 Key Insight:
- Both codes represent Buffalo Leather Splits that are without hair and grain splits.
- The difference is often administrative: 4107.12.40.00 is for whole hides/skins ≤ 28 sq ft, while 4107.92.40.00 is for other cases (including sides or larger units).
- Do not mix with "Hair-On" leather. This classification is strictly for hair-removed leather.


💰 3. 2026 Latest Tariff Rate Details (Detailed Breakdown)

Applicable Country: United States (US)
Origin: China (CN) (Assumed based on standard tariff query context, though data shows 0% total)
Effective Time: 2026 Tariff Year

🎯 1. 4107.12.40.00 —— Buffalo Leather Split (Whole Hides, ≤ 28 sq ft)

Item Content
Base Tariff Rate 0.0%
Additional Tariff (Section 301/IEEPA) 0.0%
Total Tax Rate 0.0%
Tax Calculation CIF Value × 0% = $0.00
De Minimis Exemption Yes (If applicable under current low-value shipment rules, but check current CBP guidance for leather goods).
Legal Basis Path HTSUS: 4107.12.40.00Note: No additional tariffs listed in provided data.

📌 Explanation:
- According to the provided data, the total tax is 0.0%.
- This is a zero-tariff classification for this specific product type (Buffalo Leather Split) from the origin country in the provided dataset.
- No Section 301 or IEEPA surcharges are applied to this specific HS code in the given data.

🎯 2. 4107.92.40.00 —— Buffalo Leather Split (Other/Sides)

Item Content
Base Tariff Rate 0.0%
Additional Tariff (Section 301/IEEPA) 0.0%
Total Tax Rate 0.0%
Tax Calculation CIF Value × 0% = $0.00
De Minimis Exemption Yes (If applicable under current low-value shipment rules).
Legal Basis Path HTSUS: 4107.92.40.00Note: No additional tariffs listed in provided data.

📌 Explanation:
- Like the previous code, this also has a 0.0% total tax rate.
- This indicates that Buffalo Leather Splits (without hair) are currently exempt from additional tariffs in this specific trade context.


🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)

✅ 1. Required Documentation Checklist (Non-Negotiable)

Document Must Provide Description
Product Description ✔️ Must explicitly state: "Buffalo Leather Split, Tanned, Without Hair, Grain Split."
Commercial Invoice ✔️ Must clearly indicate material (Buffalo), process (Tanned/Crusted), and state "Without Hair."
Certificate of Origin ✔️ To confirm origin for tariff calculation (though currently 0%).
Photos of Goods ✔️ Show texture, lack of hair, and "split" side (flesh side).
HS Code Declaration ✔️ Declare 4107.12.40.00 or 4107.92.40.00 based on size/definition.
Import License Generally not required for leather, but check current CBP rules.

✅ 2. Declaration Tips (Key Mnemonic)

🔥 "Split, No Hair, Buffalo, Zero Tax!"

Situation Correct Declaration Common Mistake
Buffalo Leather Split 4107.12.40.00 or 4107.92.40.00 Misdeclaring as "Finished Leather Goods" (Chapter 42) → Higher duties & penalties.
Hair-On Buffalo Leather DO NOT USE THESE CODES Must use Chapter 41, Heading 4104 → Different tariff rates.
Whole Hide (Not Split) Check Surface Area (< 28 sq ft?) Misdeclaring a whole hide as a "split" to get 0% tax → Audit risk.
Leather of Other Animals Check Heading 4107 vs 4108 Buffalo is Bovine. Deer/Cow are also Bovine, but species must be accurate.

✅ 3. Special Case Handling

Situation Handling Advice
OEM Leather for Shoes Still declared as Leather (Chapter 41), not as "Shoe Parts (Chapter 64)". Customs values the leather itself.
Mixed Shipments (Buffalo + Cow) Declare separately. Buffalo splits have specific subheadings (...40.00). Cow splits may have different rates.
Surface Area Dispute If hides are > 28 sq ft, they may not qualify for 4107.12.40.00. Use 4107.92.40.00 or verify with CBP.
Chemical Treatment If "Parchment-Dressed," ensure it doesn't fall under Heading 4114. The data excludes Heading 4114.

🌍 5. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Certification Requirements Notes
🇺🇸 USA 4107.12.40.00 / 4107.92.40.00 0.0% None specific for leather Zero tax on these specific splits.
🇨🇳 China 4107.12.40.00 / 4107.92.40.00 Varies (Check MOFCOM) N/A Import duties may apply if exporting to China.
🇪🇺 EU 4107.21.10 / 4107.21.90 0% - 6% REACH Compliance EU uses different subheadings for splits.
🇬🇧 UK 4107.21.10 / 4107.21.90 0% - 6% UK REACH Post-Brexit, similar to EU but separate rules.
🇯🇵 Japan 4107.21.10 / 4107.21.90 0% PSE (if treated with chemicals) Generally low tariffs for raw leather.

📌 Conclusion:
- USA offers 0% tariff for these specific Buffalo Leather Splits.
- EU/UK/Japan have different HS subheadings for "Splits" but generally offer low or zero duties.
- Critical: Ensure the leather is WITHOUT HAIR. If hair is present, it is a different product with potentially different tariffs.


📌 6. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring "Buffalo Leather" without specifying "Split" or "Without Hair"
👉 Consequence: Customs may assume it's finished leather or hair-on leather → Misclassification Audit, Fines.

Error 2: Using 4107.12.40.00 for hides > 28 sq ft
👉 Consequence: Incorrect declaration → Penalties for undervaluation or misclassification.

Error 3: Confusing "Buffalo" with "Cow" (Bovine)
👉 Consequence: Buffalo is a type of Bovine, but specific subheadings exist. Use Buffalo if specified on invoice.

Correct Practice:

"Buffalo Leather, Grain Split, Tanned, Without Hair, Unit Surface Area ≤ 28 sq ft, HS 4107.12.40.00"


🎯 7. Conclusion: Professional Declaration, Cost-Saving, Efficient Clearance!

🎯 Remember the Mnemonic:

🔹 "Split, No Hair, Buffalo, Zero Tax!"
🔹 "HS Code Determines Tax, 0% is Best, Declare Accurately, Avoid Penalties!"


📌 Tips:
- If your buffalo leather is hair-on, it does NOT qualify for these 0% tariffs.
- Always provide photos showing the lack of hair and the "split" texture.
- For large shipments, consider applying for a Customs Ruling to confirm the 0% tariff status in advance.


📣 Immediate Action:

📞 Contact your customs broker + Provide product photos + Confirm surface area ≤ 28 sq ft (if using 4107.12.40.00)
🚀 Let your buffalo leather split clear customs smoothly, efficiently, and tax-free!


Professional clearance starts with accurate classification!
💼 Every cent of tax saved is pure profit!

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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。

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。