Chapter 41: Raw hides and skins (other than furskins) and leather

HTS heading 4104: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further pre…

55 numbered lines under heading 4104, including 37 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.

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HTS heading 4104
HTS code	Description	Unit	General	Special	Column 2
4104	Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
	In the wet state (including wet-blue):
4104.11	Full grains, unsplit; grain splits:
	Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2):
4104.11.10	Upper leather; lining leather		Free		15%
4104.11.10.20	Upper leather	m2
4104.11.10.40	Lining leather	m2
4104.11.20.00	Other	m2	2.4%	Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)	15%
	Other:
4104.11.30	BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.11.30.10	Upper leather	m2
4104.11.30.60	Other	m2
	Other:
4104.11.40	Upper leather; sole leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.11.40.10	Upper leather	m2
4104.11.40.60	Other	m2
4104.11.50	OtherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
	Wet blues:
4104.11.50.30	Not split	pcs, kg
	Split:
4104.11.50.40	Grains	pcs
4104.11.50.70	Other	kg
4104.11.50.80	Other	kg
4104.19	Other:
	Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2):
4104.19.10	Upper leather; lining leather		Free		15%
4104.19.10.20	Upper leather	m2
4104.19.10.40	Lining leather	m2
4104.19.20.00	Other	m2	2.4%	Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)	15%
	Other:
4104.19.30.00	BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
	Other:
4104.19.40	Upper leather; sole leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.19.40.10	Upper leather	m2
4104.19.40.60	Other	m2
4104.19.50	OtherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
	Wet blues:
4104.19.50.30	Not split	pcs, kg
	Split:
4104.19.50.40	Grains	pcs
4104.19.50.70	Other	kg
4104.19.50.80	Other	kg
	In the dry state (crust):
4104.41	Full grains, unsplit; grain splits:
	Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2):
4104.41.10	Upper leather; lining leather		Free		15%
4104.41.10.20	Upper leather	m2
4104.41.10.40	Lining leather	m2
4104.41.20.00	Other	m2	2.4%	Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)	15%
	Other:
4104.41.30	BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.41.30.10	Upper leather	m2
4104.41.30.60	Other	m2
	Other:
4104.41.40	Upper leather; sole leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.41.40.10	Upper leather	m2
4104.41.40.60	Other	m2
4104.41.50.00	OtherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.	m2	3.3%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.49	Other:
	Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2):
4104.49.10	Upper leather; lining leather		Free		15%
4104.49.10.20	Upper leather	m2
4104.49.10.40	Lining leather	m2
4104.49.20.00	Other	m2	2.4%	Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)	15%
	Other:
4104.49.30	BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.49.30.10	Upper leather	m2
4104.49.30.60	Other	m2
	Other:
4104.49.40	Upper leather; sole leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%
4104.49.40.10	Upper leather	m2
4104.49.40.60	Other	m2
4104.49.50.00	OtherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%

Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.

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Source: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.