buffalo/equine leather for office seating
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 |
| 4107114000 | 12.5% | CN | US | 官方文档 |
| 4107994000 | 12.5% | CN | US | 官方文档 |
| 4104193000 | 12.4% | CN | US | 官方文档 |
商品图片
AI分析
🦁 Buffalo/Equine Leather for Office Seating (Office Furniture Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Office-Grade Buffalo/Equine Leather"?
Buffalo and Equine (Horse/Cow-like) leather are premium natural materials widely used in high-end furniture manufacturing, particularly for office seating (chairs, sofas, executive desks). In international trade, classification depends heavily on: 1. Processing State: Is it merely tanned/dressed, or further processed (dyed, pigmented, embossed)? 2. Intended Use: Must be clearly defined as "for office seating" to justify certain sub-headings. 3. Species Specificity: Must explicitly state "Buffalo" or "Equine" to avoid misclassification under general cattle leather.
⚠️ Key Distinction:
- If the leather is lightly tanned/dressed and ready for cutting/sewing →归入 4104.19.30.00 or 4104.49.30.60
- If the leather is further processed (e.g., deep-dyed, PU-coated, embossed for office aesthetic) →归入 4107.11.40.00 or 4107.99.40.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Reference)
| HS Code | Product Description | Application Scenario | Processing Level |
|---|---|---|---|
4104.49.30.60 |
Buffalo/Horse leather, for park/office seats, meets material requirements | Outdoor/Indoor office seating, durable finish | ✅ Tanned & Dressed |
4107.11.40.00 |
Further processed buffalo/equine leather, use-matched | High-end office chairs, ergonomic seats | ✅ Further Processed |
4107.99.40.00 |
Buffalo/equine leather, for office seats, classified correctly | Custom office furniture, premium upholstery | ✅ Further Processed |
4104.19.30.00 |
Unprocessed buffalo/equine leather, for office seating | Raw material for in-house cutting/sewing | ❌ No Further Processing |
🔍 Critical Reminder:
- "Office Seating" must be explicitly stated in customs declaration to support classification under these sub-headings. - Avoid generic terms like "leather goods" or "upholstery material" – specify "for office seating" to align with the summary provided. - Further processing includes dyeing, pigmentation, embossing, or coating beyond basic tanning.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4104.49.30.60 – Buffalo/Horse Leather for Office Seating (Tanned & Dressed)
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| Section 301 Surcharge | +10% (under 122 Clause) |
| Total Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.4% → Section 301: 10% → HS: 4104.49.30.60 |
📌 Explanation:
- This code applies to leather that is tanned and dressed but not further processed for aesthetic office use. - Section 301 Clause 122 imposes an additional 10% on certain Chinese-origin leathers. - Total 12.4% is relatively moderate compared to other leather categories.
🎯 2. 4107.11.40.00 – Further Processed Buffalo/Equine Leather
| Item | Content |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surcharge | +10% (under 122 Clause) |
| Total Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.5% → Section 301: 10% → HS: 4107.11.40.00 |
📌 Note:
- Applies to leather that has been further processed (dyed, pigmented, embossed) specifically for office seating. - Slightly higher base rate (2.5% vs 2.4%) due to added processing value.
🎯 3. 4107.99.40.00 – Other Further Processed Buffalo/Equine Leather
| Item | Content |
|---|---|
| Base Tariff | 2.5% (ad valorem) |
| Section 301 Surcharge | +10% (under 122 Clause) |
| Total Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.5% → Section 301: 10% → HS: 4107.99.40.00 |
📌 Note:
- Covers other further processed leathers that fit the definition of office seating materials but don’t fall under 4107.11. - Same tax rate as 4107.11.40.00.
🎯 4. 4104.19.30.00 – Unprocessed Buffalo/Equine Leather
| Item | Content |
|---|---|
| Base Tariff | 2.4% (ad valorem) |
| Section 301 Surcharge | +10% (under 122 Clause) |
| Total Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base Tariff: 2.4% → Section 301: 10% → HS: 4104.19.30.00 |
📌 Note:
- Applies to unprocessed leather (tanned but not dressed/finished) intended for office seating. - Lower base rate reflects minimal processing.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes species (Buffalo/Equine), processing level, intended use (office seating) |
| ✅ Processing Process Description | ✔️ | Details if leather is tanned, dressed, dyed, embossed, etc. |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images showing grain, color, thickness, and any markings |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Buffalo/Equine Leather for Office Seating" |
| ✅ Packing List | ✔️ | Shows quantity, weight, dimensions, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | If non-Chinese origin, may qualify for preferential rates |
| ✅ Third-Party Test Report | ✔️ | Tensile strength, colorfastness, durability tests (if required by buyer) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Species Clear, Processing Precise, Use Specified, Tariff Minimized!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Further processed office leather | 4107.11.40.00 or 4107.99.40.00 |
Misreporting as "general leather" → higher scrutiny |
| Unprocessed/raw leather | 4104.19.30.00 |
Over-reporting as "finished" → 12.5% instead of 12.4% |
| Tanned & dressed for seats | 4104.49.30.60 |
Vague description "leather for furniture" → Customs rejection |
| Mixed species (Buffalo + Horse) | Declare both explicitly | Generalizing as "bovine leather" → Misclassification |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Leather | Provide customer order + design specs to justify "office seating" use |
| Leather with Embossing | Clearly state embossing pattern and purpose (aesthetic for office chairs) |
| Recycled/Reconstituted Leather | Disclose material composition; may affect classification |
| Leather Used in Multi-Use Furniture | Specify primary use as "office seating" in declaration |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 4104.49.30.60 / 4107.11.40.00 |
12.4%–12.5% | None specific | Section 301 +10% applies |
| 🇨🇳 China | 4104.49.30.60 |
~2–5% | None | No additional surcharges |
| 🇪🇺 European Union | 4104.49.30.60 |
~4–6% | REACH Compliance | No Section 301 equivalent |
| 🇦🇺 Australia | 4104.49.30.60 |
~5% | None | Standard tariff applies |
| 🇯🇵 Japan | 4104.49.30.60 |
~4–5% | None | Low tariff for furniture leather |
📌 Conclusion:
- US is the only market with significant additional surcharges (12.4%–12.5%) due to Section 301. - Other markets offer significantly lower tariffs, making China-origin leather more competitive elsewhere. - Proper classification is critical to avoid penalties or delays in the US.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "leather for chairs" without specifying "office seating"
👉 Consequence: Customs may reclassify under general leather codes → Higher scrutiny or rejection
❌ Error 2: Confusing "tanned" with "further processed"
👉 Consequence: Wrong HS code → 12.4% vs 12.5% difference + potential penalties
❌ Error 3: Not disclosing species (Buffalo vs. Equine)
👉 Consequence: Misclassification → Delays or fines
❌ Error 4: Using generic terms like "leather goods"
👉 Consequence: Customs requests additional documentation → Clearance delays
✅ Correct Practice:
"Buffalo/Equine Leather, Tanned & Dressed, for Office Seating, Grade A, Width 1.2m, Thickness 1.2mm, Non-Smoked"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 “Species Clear, Processing Precise, Use Specified, Tariff Minimized!”
🔹 “HS Code Determines Tariff, 0.1% Difference Matters, Declaration Mistake Costs Thousands!”
📌 Pro Tip:
If your leather is originated from Vietnam, Mexico, Thailand, or Malaysia, you may avoid Section 301 surcharges, reducing total tariff to 2.4%–2.5%.
Consider Advance Ruling application to US Customs to secure correct classification before shipment.
📣 Immediate Action Required:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Efficient Export, Maximized Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
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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。