buffalo/marsh leather semi finished material
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 |
| 4104413060 | 12.4% | CN | US | 官方文档 |
| 4107927030 | 15.0% | CN | US | 官方文档 |
| 4104113060 | 12.4% | CN | US | 官方文档 |
| 4107924000 | 12.5% | CN | US | 官方文档 |
商品图片
AI分析
🐃 Buffalo/Marsh Leather Semi-Finished Materials
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Buffalo/Marsh Leather Semi-Finished"?
Buffalo and marsh leather semi-finished materials refer to partially processed hides from water buffalo and swamp cattle. These materials are typically subjected to tanning or further processing but have not yet been transformed into final leather goods such as bags, shoes, or belts. In international trade, they are classified based on their specific processing state, use, and physical characteristics.
⚠️ Key Distinction Points:
- Raw/Untreated Semi-Finished: If the leather is still in its raw or minimally processed state, it may fall under different HS codes than fully tanned leather.
- Finished Semi-Finished: If the leather is already tanned or dyed, it is classified as semi-finished leather goods.
- By-Products: If the material consists of scrap, offcuts, or waste, it is categorized as leather边角料 (leather scraps/waste).
📦 2. HS Code Classification Details (2026 Latest Tariff Standards)
| HS Code | Product Description | Application Scenarios | Key Features |
|---|---|---|---|
4115.10.00.00 |
Matched buffalo/marsh leather semi-finished materials, conforms to composite leather classification attributes | Leather composite materials, decorative panels, artificial leather substrates | Composite leather properties, buffalo/marsh origin |
4115.20.00.00 |
Matched leather semi-finished materials, conforms to leather scrap and other waste categories | Leather recycling, industrial cleaning wipes, filler materials | Scrap, offcuts, waste leather |
4104.41.30.60 |
Matched buffalo leather semi-finished materials, conforms to buffalo leather and its processed state classification | Footwear uppers, bag materials, furniture upholstery | Buffalo leather, processed state |
4107.92.70.30 |
Matched buffalo/marsh leather semi-finished materials, use as belt materials | Belt production, leather straps, industrial belts | Belt-specific processing |
4104.11.30.60 |
Matched buffalo leather semi-finished materials, conforms to non-shoe upper leather (others) classification | Non-footwear applications, industrial use, custom leather goods | Non-shoe upper leather, buffalo origin |
4107.92.40.00 |
Matched buffalo leather semi-finished materials, conforms to buffalo leather further processed classification | Further processed leather, specialty leather goods | Further processed buffalo leather |
🔍 Important Reminders:
- All buffalo and marsh leather semi-finished materials must be declared accurately based on their specific processing state and intended use.
- If the material is scrap or waste, it must be classified under4115.20.00.00, not as finished semi-finished leather.
- For composite leather applications, ensure proper documentation to justify the classification under4115.10.00.00.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes and Policy Add-Ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 4115.10.00.00 —— Composite Buffalo/Marsh Leather Semi-Finished Materials
| Item | Content |
|---|---|
| Base Tax Rate | 0% (ad valorem) |
| USITC Additional Tax | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Tax | +10% (for Chinese/Hong Kong products, effective from November 10, 2025) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4115.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The "USITC Additional Tax of 25%" comes from the "Additional Tariffs" under Section 301 of the U.S. Trade Act;
- The "IEEPA 10%" is an additional tariff against China under the International Emergency Economic Powers Act;
- Total 35%, classified as a high tariff, must be anticipated in advance!
🎯 2. 4115.20.00.00 —— Leather Scrap and Other Waste Semi-Finished Materials
| Item | Content |
|---|---|
| Base Tax Rate | 0% |
| USITC Additional Tax | +7.5% |
| IEEPA Additional Tax | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4115.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Lower tariff compared to composite leather due to scrap classification;
- Even if the material is buffalo or marsh leather scrap, it is still subject to this rate.
🎯 3. 4104.41.30.60 —— Buffalo Leather Semi-Finished Materials (Processed State)
| Item | Content |
|---|---|
| Base Tax Rate | 2.4% |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | +10% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF × 12.4% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4104.41.30.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Base tariff applies due to specific classification as processed buffalo leather;
- No USITC additional tax, making it more favorable than composite leather.
🎯 4. 4107.92.70.30 —— Buffalo/Marsh Leather Semi-Finished Materials (Belt Use)
| Item | Content |
|---|---|
| Base Tax Rate | 5.0% |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | +10% |
| Total Tax Rate | 15.0% |
| Tax Calculation | CIF × 15.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4107.92.70.30 → FOOTNOTE:9903.88.01 |
📌 Note:
- Specific classification for belt materials, resulting in a higher base tariff but no USITC additional tax.
🎯 5. 4104.11.30.60 —— Buffalo Leather Semi-Finished Materials (Non-Shoe Upper)
| Item | Content |
|---|---|
| Base Tax Rate | 2.4% |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | +10% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF × 12.4% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4104.11.30.60 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Same base tariff as4104.41.30.60, suitable for non-footwear applications.
🎯 6. 4107.92.40.00 —— Further Processed Buffalo Leather Semi-Finished Materials
| Item | Content |
|---|---|
| Base Tax Rate | 2.5% |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | +10% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF × 12.5% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:4107.92.40.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Slightly higher base tariff than4104.41.30.60, but still favorable compared to composite leather.
🛠️ 4. Customs Clearance Practical Suggestions (Practical Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes material type, processing state, intended use |
| ✅ Photos of Raw Materials | ✔️ | Clear images of buffalo/marsh leather semi-finished materials |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, can apply for preferential tariffs |
| ✅ Commercial Invoice | ✔️ | Clearly mark "Buffalo/Marsh Leather Semi-Finished" |
| ✅ Packing List | ✔️ | Explain packaging details, avoid split declarations |
| ✅ Third-Party Test Report | ✔️ | If applicable, provide testing results for leather quality |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Accurate Classification, Clear Documentation, Avoid Split Declarations!"
| Situation | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Buffalo/Marsh Leather Semi-Finished | 4104.41.30.60 or 4104.11.30.60 |
Misclassify as scrap → 17.5% |
| Leather Scrap/Waste | 4115.20.00.00 |
Misclassify as finished leather → 35% |
| Composite Leather Application | 4115.10.00.00 |
Misclassify as basic leather → 12.4% |
| Belt-Specific Leather | 4107.92.70.30 |
Misclassify as general leather → 12.5% |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Buffalo Leather | Provide customer orders + design drawings to avoid being classified as "non-standard" |
| Leather Used in Medical Devices | If for special use, apply for "non-commercial" exemption, but must provide proof |
| Leather Used in Military/Aerospace | Apply for "special use" declaration, tariffs may be reduced, communicate in advance |
| Mixed Leather Types | Clearly separate declarations to avoid classification errors |
🌍 5. Global Major Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 4104.41.30.60 |
12.4% (China-origin) | None | 35% for composite leather |
| 🇨🇳 China | 4104.41.30.60 |
5% | None | No additional taxes |
| 🇪🇺 European Union | 4104.41.30.60 |
0% (if CE certified) | CE + RoHS | No additional taxes |
| 🇦🇺 Australia | 4104.41.30.60 |
5% | RCM | No additional taxes |
| 🇯🇵 Japan | 4104.41.30.60 |
0% | PSE | No additional taxes |
📌 Conclusion:
- The United States is the only market imposing high additional taxes on leather semi-finished materials;
- China-origin leather semi-finished materials face extremely high clearance costs in the U.S., suggesting supply chain adjustments or production relocation.
📌 6. Common Mistakes & Pitfall Avoidance Guide (Blood-Lesson Experience)
❌ Mistake 1: Classifying "finished semi-finished leather" as "scrap"
👉 Consequence: Tariff drops from 35% to 17.5% → Back taxes + fines!
❌ Mistake 2: Misclassifying "composite leather" as "basic leather"
👉 Consequence: Tariff increases from 12.4% to 35% → Back taxes + penalties!
❌ Mistake 3: Failing to provide detailed product specifications
👉 Consequence: Customs cannot determine processing state → Delayed clearance or return
❌ Mistake 4: Using vague terms like "leather material" in declarations
👉 Consequence: Incorrect classification → Back taxes + late fees
✅ Correct Approach:
"Buffalo Leather Semi-Finished, Tanned, Non-Shoe Upper, Model XYZ, Suitable for Bag Materials"
🎯 7. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Accurate Classification, Clear Documentation, Avoid Split Declarations!"
🔹 "HS Code Determines Life and Death, Tariff Difference of 25 Points, One Declaration Step Away, Back Taxes Upward!"
📌 Tips:
If your leather semi-finished materials are originating from Vietnam, Mexico, Thailand, Malaysia, you can apply for IEEPA Exemption, and the tariff is only 0%~5%;
It is recommended to apply for an Advance Ruling in advance to avoid customs clearance risks.
📣 Immediate Action:
📞 Contact Professional Customs Brokers + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Leather Semi-Finished Materials Clear Customs Smoothly, Export Efficiently, Double Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Your Cost Deserves to Be Precisely Calculated!
用户评价
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。