special texture metallized leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4202110030 | 43.0% | CN | US | 官方文档 |
| 4202110090 | 43.0% | CN | US | 官方文档 |
| 4115100000 | 35.0% | CN | US | 官方文档 |
| 4115200000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🧵 Special Texture Metallized Leather (Composition Leather & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Special Texture Metallized Leather"?
In international trade, "Special Texture Metallized Leather" typically refers to Composition Leather (leather fiber bonded with synthetic resin/polyurethane) or Surface-Treated Leather that has undergone metallization (coating with aluminum/metallic particles) and texturing (embossing).
It is crucial to distinguish between the raw material (sheets/slabs) and the finished goods (bags/wallets). The classification depends entirely on the state of processing:
- Composition Leather Sheets (Raw Material): Leather fibers or leather waste bonded with plastic/resin, formed into slabs, sheets, or strips. Even if "metallized" or "textured," it remains a material.
- HS Code:
4115.10.00.00
- HS Code:
- Metallized Leather Waste/Dust (Scrap): Parings, cuttings, dust, or powder from the above materials, unsuitable for further manufacturing of leather articles.
- HS Code:
4115.20.00.00
- HS Code:
- Finished Containers (Bags/Wallets): If the "special texture metallized leather" is crafted into trunks, suitcases, handbags, wallets, etc., it is classified under Chapter 42.
- HS Code:
4202.11.00.30or4202.11.00.90
- HS Code:
⚠️ Key Distinction Point:
- Is it a sheet/roll of material? → Chapter 41 (4115)
- Is it a finished bag/wallet? → Chapter 42 (4202)
- Is it scrap/waste? → Chapter 41 (4115.20)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Tax Rate (US Import from China) |
|---|---|---|---|
4115.10.00.00 |
Composition Leather (with basis of leather/leather fiber) in slabs, sheets, or strips, whether or not in rolls. Includes metallized/textured surfaces. | Raw material for bag factories, upholstery, automotive interiors. | 25.0% (0% Base + 25% Section 301) |
4115.20.00.00 |
Parings and other waste of leather or composition leather; leather dust, powder, and flour. | Scraps, off-cuts, industrial waste from tanning/cutting. | 7.5% (0% Base + 7.5% Section 301) |
4202.11.00.30 |
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels with outer surface of leather or composition leather. | Business briefcases, school bags, high-end travel trunks made with the specified leather. | 0.0% (0% Base + 0% Section 301) |
4202.11.00.90 |
Other trunks, suitcases, vanity cases, attache cases, briefcases, school satchels with outer surface of leather or composition leather. | Other containers (e.g., cosmetic cases, camera bags) made with the specified leather. | 0.0% (0% Base + 0% Section 301) |
🔍 Critical Reminder:
- "Composition Leather" (4115) is treated as leather for finished goods (4202). Therefore, bags made with special texture metallized composition leather enjoy 0% tariff, NOT the 25% applied to raw composition leather sheets.
- Do NOT misclassify finished bags as "raw material" to avoid high tariffs, but also do NOT misclassify raw sheets as "bags" to avoid anti-fraud investigations.
- Metallization/Texture does not change the HS code if it remains a sheet (4115). It only affects the aesthetic description in the invoice.
💰 III. 2026 Latest Tariff Rate Detailed Breakdown
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Section 301 Tariffs Apply
🎯 1. 4115.10.00.00 —— Composition Leather (Sheets/Strips)
| Item | Content |
|---|---|
| Base Duty | 0% (Ad Valorem) |
| USITC Section 301 Tariff | +25.0% (From Footnote 9903.88.01 / List 4A) |
| Total Duty | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis | USITC:4115.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Raw composition leather is considered a "key input" for Chinese manufacturing. The US imposes a 25% additional tariff on these sheets.
- Cost Impact: High. Importers of raw metallized composition leather sheets must budget for this 25% cost.
🎯 2. 4115.20.00.00 —— Leather Waste/Dust
| Item | Content |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | +7.5% (From Footnote 9903.88.01 / List 4B) |
| Total Duty | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | USITC:4115.20.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Waste materials are taxed lower (7.5%) as they are considered low-value byproducts.
- Ensure the shipment is genuinely "waste/parings" and not mislabeled raw leather to evade higher tariffs.
🎯 3. 4202.11.00.30 & 4202.11.00.90 —— Finished Bags/Containers
| Item | Content |
|---|---|
| Base Duty | 0% |
| USITC Section 301 Tariff | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | $0 |
| De Minimis Exemption? | ✅ Yes (For shipments < $800, if eligible) |
| Legal Basis | USITC:4202.11.00.30 / 4202.11.00.90 |
📌 Strategic Advantage:
- Zero Tariff! Finished bags made from metallized composition leather are exempt from the Section 301 tariffs that apply to raw materials.
- This is a key supply chain optimization point: Importing finished goods is significantly cheaper than importing raw sheets for local assembly.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Composition Leather" (for 4115) or "Leather/Composition Leather Bags" (for 4202). Do NOT just write "Special Leather." |
| ✅ Product Specifications | ✔️ | Detail: Is it "Composition" (fiber+resin) or "Genuine Leather"? Metallization process description. |
| ✅ Material Composition Declaration | ✔️ | Percentage of leather fiber vs. plastic resin. Critical for distinguishing from pure genuine leather (4106) or pure synthetic (3921). |
| ✅ Photos (Product & Label) | ✔️ | Show texture, metallized finish, and any brand/origin labels. |
| ✅ Packing List | ✔️ | Itemize contents clearly. Avoid mixing raw sheets and finished bags in one shipment if possible (different HS codes). |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Sheets are 25%, Bags are 0%. Waste is 7.5%. Don't mix them up!"
| Scenario | Correct HS Code | Wrong HS Code | Consequence |
|---|---|---|---|
| Rolls of Metallized Composition Leather | 4115.10.00.00 |
4202.11.00.30 (Bag) |
25% Tariff + Penalty for misclassification. |
| Finished Handbags using this Leather | 4202.11.00.90 |
4115.10.00.00 (Raw Material) |
0% Tariff (Benefit). But ensure it's a finished good, not just leather inside a box. |
| Scrap from Cutting Bags | 4115.20.00.00 |
4115.10.00.00 |
7.5% vs 25%. Misdeclaring waste as raw material leads to overpayment. |
| Pure Genuine Leather (Not Composition) | 4106.xxxx |
4115.10.00.00 |
Pure leather may have different tariffs (often lower or exempt). Verify composition! |
✅ 3. Special Case Handling
| Situation | Handling Suggestion |
|---|---|
| "Metallized" Claim | If the metallization is just a surface coating on genuine leather, it might still be 4115 (if composition) or 4106 (if genuine). If it's plastic-based composition leather, it's 4115. Be precise. |
| Mixed Shipment | If shipping both raw sheets and finished bags, separate the entries. Using one HS code for both is risky and may trigger customs audits. |
| De Minimis (Section 321) | For finished bags (4202), shipments under $800 per day per person may enter duty-free under Section 321. For raw sheets (4115), Section 321 is generally DENIED. Do not attempt to split shipments to evade tariffs on raw materials. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4202.11.00.90 (Bags) |
0% | Best for finished goods. |
| 🇺🇸 USA | 4115.10.00.00 (Sheets) |
25% | High cost for raw material import. |
| 🇨🇳 China | 4115.10.00.00 |
~5-10% | Varies by specific subheading. |
| 🇪🇺 EU | 4115.10.00 |
~0-6% | Depends on specific EU CN code. |
| 🇪🇺 EU | 4202.11.00 |
~12% | Finished bags in EU have higher base rates. |
📌 Conclusion:
- USA is the most favorable market for finished bags made from composition leather (0% duty).
- USA is costly for raw composition leather sheets (25% duty).
- Supply Chain Advice: If possible, manufacture the bags in China and export the finished goods (4202) to the US, rather than exporting raw sheets (4115) for assembly. This saves 25% in tariffs.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Calling "Composition Leather" simply "Leather" to avoid scrutiny.
👉 Consequence: Customs may classify it as genuine leather (4106), which might have different rules, or reject it for inaccurate description. Be honest: Use "Composition Leather".
❌ Error 2: Shipping finished bags but declaring as "Leather Samples" (Under $800).
👉 Consequence: If the bag is fully formed, it is NOT a sample. Customs will seize it and apply the full tariff + penalties. Use Section 321 only for genuine samples or small accessories.
❌ Error 3: Misclassifying "Waste" as "Raw Material".
👉 Consequence: Paying 25% instead of 7.5%. Check with your supplier if it's truly "parings/waste" or usable "sheets".
❌ Error 4: Ignoring the "Composition" aspect.
👉 Consequence: If it's 100% plastic (PU Leather), it belongs to Chapter 39 (3921), not 41. Chapter 41 requires a "basis of leather or leather fiber". If no leather fiber is present, it's not 4115.
✅ Correct Declaration Example:
"Metallized Composition Leather Sheets, 1.2mm thickness, 100% Polyester fiber base with PU coating, for bag manufacturing. HS Code: 4115.10.00.00"
OR
"Women's Handbag, Outer Surface of Composition Leather (Metallized Texture), with Zipper and Metal Hardware. HS Code: 4202.11.00.90"
🎯 VII. Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Raw Sheets 25%, Finished Bags 0%. Waste 7.5%. Don't get trapped by the 25%!"
🔹 "Composition Leather is still Leather for Bags (0%), but Taxed Raw (25%). Optimize your supply chain!"
📌 Pro Tip:
If your product is 100% synthetic (no leather fiber), it is NOT 4115. It is likely 3921.90 or 3926.90. Check the material composition! Misclassifying pure PU leather as composition leather can lead to severe penalties.
📣 Immediate Action:
📞 Contact a professional customs broker.
📦 Provide Material Safety Data Sheet (MSDS) or Material Composition Report to confirm "Leather Fiber" content.
🚀 Maximize profits by shipping finished goods (4202) instead of raw sheets (4115) where possible!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percent saved is profit earned!
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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。