water buffalo full grain dry leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4107114000 | 12.5% | CN | US | 官方文档 |
| 4107914000 | 12.5% | CN | US | 官方文档 |
| 4104493060 | 12.4% | CN | US | 官方文档 |
| 4107124000 | 12.5% | CN | US | 官方文档 |
| 4107194000 | 12.5% | CN | US | 官方文档 |
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AI分析
🐃 Water Buffalo Full Grain Dry Leather: HS Code Guide & Customs Clearance Strategy 2026
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Water Buffalo Full Grain Dry Leather"?
Water Buffalo Full Grain Dry Leather is a premium raw material widely used in high-end footwear, luxury bags, upholstery, and leather goods. In international trade, the classification depends heavily on three key attributes: 1. Material: Water Buffalo (not Cow/Bovine). 2. Processing State: "Full Grain" (整粒面) implies it is tanned but not split, retaining the natural grain layer. 3. State: "Dry" (干皮) distinguishes it from wet blue or wet chrome leather. It refers to chrome-tanned or veg-tanned leather that has been dried, often in a "wet-blue" or "crust" state, but specifically categorized under Chapter 41 (Leather) rather than Chapter 4102 (Raw Hides).
⚠️ Critical Distinction Point:
- If the leather is tanned, dry, and full grain → It falls under Heading 4107 (Tanned Leather).
- If the leather is untanned, raw, or semi-dried raw hide → It might fall under Heading 4104 (Raw Hides/Skins), but "Full Grain" usually implies processing has occurred, pushing it to 4107.
- Key Differentiator: The term "Full Grain" (全粒面) in the data specifically maps to 4107 codes, which cover tanned leather of bovine origin (including buffalo).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, the specific HS Codes for Water Buffalo Full Grain Dry Leather are as follows. Note that all entries relate to Tanned Leather (Chapter 4107) except one entry for Raw/Dry Skins (Chapter 4104).
| HS Code | Product Description | Application Scenario | Key Attribute Match |
|---|---|---|---|
4107.11.40.00 |
Water Buffalo Full Grain Crust Leather (Raw Leather for Further Processing) | Matched material (Buffalo) + Full Grain form. Used for further dyeing/finishing. | ✅ Full Grain, Tanned/Dry |
4107.91.40.00 |
Water Buffalo Full Grain Raw Leather, meeting characteristics of Buffalo, Full Grain, Unsplit | General classification for buffalo leather not elsewhere specified. | ✅ Buffalo, Full Grain, Unsplit |
4107.12.40.00 |
Water Buffalo Leather, directly matching material and leather form | Standard classification for buffalo tanned leather. | ✅ Direct Material Match |
4107.19.40.00 |
Water Buffalo Leather, explicitly including material and leather form, consistent classification | Other tanned buffalo leather (e.g., corrected grain or specific finishes). | ✅ Material + Form Consistent |
4104.49.30.60 |
Water Buffalo Skins, classified as Dry Skins (Category Match) | Raw/Dry Skins (Untanned or partially processed). Note: Different from 4107. | ✅ Dry Skin Category, Material Match |
🔍 Key Insight:
- The majority of "Full Grain" products fall under 4107 because they are tanned and processed, even if in a "dry" or "crust" state. -4104.49.30.60is the outlier, referring to Dry Skins (likely raw or minimally preserved), not fully tanned leather. Use this only if the product is truly a raw hide/skin, not a tanned leather piece.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4107.11.40.00 – Water Buffalo Full Grain Crust Leather (Full Grain, Unsplit)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (No additional 301 tariff listed in data) |
| Section 122 Tariff | +10.0% (Specific 122 Clause Tariff) |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable (Tariffs apply to all commercial shipments) |
| Legal Basis Path | HTS:4107.11.40.00 → Section 122: 10% → Base: 2.5% |
📌 Explanation:
- Base 2.5%: Standard US tariff for tanned bovine leather (excluding chrome-tanned sheepskin, etc.). - Section 122 Tariff (10%): A specific additional duty applicable to certain leather products under US trade regulations. - No 301 Tariff: Unlike electronics or steel, this specific leather code does not currently have the 25% Section 301 tariff listed in the provided data. - Total 12.5%: A moderate-to-high tariff for raw materials, impacting margin significantly.
🎯 2. 4107.91.40.00 – Water Buffalo Full Grain Raw Leather (Unsplit)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTS:4107.91.40.00 → Section 122: 10% → Base: 2.5% |
📌 Note:
- Same tariff structure as4107.11.40.00. - Covers "Other" tanned leathers of bovine origin, including buffalo, that are not specified in narrower subheadings.
🎯 3. 4107.12.40.00 & 4107.19.40.00 – Other Water Buffalo Tanned Leather
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ Not Applicable |
📌 Summary: All
4107codes listed have a uniform 12.5% total duty rate.
🎯 4. 4104.49.30.60 – Water Buffalo Skins (Dry)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 12.4% |
| Tax Calculation | CIF Value × 12.4% |
| De Minimis Eligibility | ❌ Not Applicable |
| Legal Basis Path | HTS:4104.49.30.60 → Section 122: 10% → Base: 2.4% |
📌 Caution:
- This rate is slightly lower (12.4%) than the tanned leather codes (12.5%), but it applies to Dry Skins (raw/minimally processed), not tanned full-grain leather. - Misclassification Risk: Declaring tanned leather as "Dry Skin" to save 0.1% is high-risk and may lead to customs audits.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Water Buffalo," "Full Grain," "Tanned/Dry," and HS Code. |
| ✅ Packing List | ✔️ | Include weight, volume, and carton dimensions. |
| ✅ Material Certificate | ✔️ | Proof of origin (China) and material composition (Water Buffalo). |
| ✅ Processing Description | ✔️ | Detailed description: "Chrome-tanned, dried, full grain, unsplit." Avoid vague terms like "Leather." |
| ✅ Photos of Product | ✔️ | Show grain texture, thickness, and any markings (brand, grade). |
| ✅ Supply Chain Declaration | ✔️ | Confirm no prohibited dyes or chemicals (e.g., azo dyes) for US market compliance. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Be Specific on Species, Grain, and State!”
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Tanned Full Grain | 4107.11.40.00 - Water Buffalo Full Grain Tanned Leather |
"Leather Sheets" or "Genuine Leather" | ❌ High Risk: Misclassification, delays, potential fraud penalties. |
| Raw Dry Skins | 4104.49.30.60 - Water Buffalo Dry Skins |
"Tanned Leather" | ❌ Risk: Wrong HS Code, tariff audit. |
| Chrome-Tanned | Specify "Chrome-Tanned" in description | "Vegetable Tanned" | ❌ Risk: If actual is Chrome, but declared Veg, may face environmental/compliance checks. |
| Unsplit vs. Split | Explicitly state "Unsplit" or "Full Grain" | "Leather" | ❌ Risk: Split leather has different tariff rates. |
✅ 3. Special Handling Scenarios
| Scenario | Handling Advice |
|---|---|
| OEM Custom Leather | Provide customer PO and design specs. Ensure "Water Buffalo" is clearly stated to avoid confusion with Cowhide (which may have different subheadings). |
| Mixed Shipments | If shipment contains Cowhide and Buffalo, separate line items are required. Do not lump under one code. |
| Chemical Compliance | US Customs and EPA may check for restricted substances. Ensure compliance with TSCA and CPSIA if leather is for consumer goods. |
| Pre-Clearance Ruling | Highly Recommended. Apply for a Binding Ruling from US CBP to confirm the HS Code (4107.11.40.00 vs 4107.91.40.00) to avoid post-audit liabilities. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4107.11.40.00 |
12.5% | TSCA Compliance, No Azo Dyes | Highest Cost: 12.5% is significant for raw materials. |
| 🇨🇳 China | 4107.11.40.00 |
8% | No special tariffs | Lower duty, but import restrictions may apply. |
| 🇪🇺 EU | 4107.11.00 |
4.3% | REACH Compliance (Chemicals) | Lower Duty: EU has lower base rates but strict chemical laws. |
| 🇬🇧 UK | 4107.11.00 |
4.3% | UKCA Marking (if applicable) | Post-Brexit, UK follows similar tariff structure to EU. |
| 🇯🇵 Japan | 4107.11.00 |
3.5% | JIS Standards (if for specific use) | Competitive duty rate. |
📌 Conclusion:
- USA Duty (12.5%) is significantly higher than EU (4.3%) or Japan (3.5%). - Cost Optimization: Consider sourcing from countries with US Free Trade Agreements (FTAs) if available (though China-origin leather does not qualify for FTA benefits). - Chemical Compliance: Regardless of duty, REACH (EU) and TSCA (US) chemical compliance are critical. Non-compliance can lead to seizure, not just fines.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Tanned Leather" as "Raw Hides" to lower duty
👉 Consequence: Customs will reject the declaration, demand back taxes + penalties.
❌ Error 2: Not specifying "Water Buffalo" vs. "Cowhide"
👉 Consequence: If audited, and found to be Buffalo, the specific subheading may differ, leading to corrective filings and delays.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10% + interest + penalties.
❌ Error 4: Using vague descriptions like "Leather Goods Material"
👉 Consequence: CBP may assign a default higher duty rate or hold the shipment for inspection.
✅ Correct Practice:
"Water Buffalo, Chrome-Tanned, Full Grain, Dry, Unsplit Leather, 2.0mm Thickness, For Footwear Upper"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficient Clearance
🎯 Remember the Mantra:
🔹 "Species Matters, Grain Matters, State Matters."
🔹 "12.5% is the US Truth for Buffalo Leather."
🔹 "Document Everything, Declare Precisely, Avoid Audits."
📌 Pro Tip:
If your leather is destined for the US market, calculate the Landed Cost carefully:
Landed Cost = CIF Value + (CIF × 12.5%) + Freight + Insurance + Customs Broker Fees
Compare this with sourcing from Vietnam or Thailand (if applicable) to see if supply chain shifts can offset the duty.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Apply for CBP Binding Ruling (if shipment value is high).
🚀 Ensure Smooth Customs Clearance, Protect Your Margins, and Scale Efficiently!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Duty 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。