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

HTS heading 4107: Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, w…

88 numbered lines under heading 4107, including 66 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.

HTS heading 4107
HTS codeDescriptionUnitGeneralSpecialColumn 2
4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:
Whole hides and skins:
4107.11Full grains, unsplit:
Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):
4107.11.10Upper leather; lining leatherFree15%
4107.11.10.20Upper leatherm2
4107.11.10.40Lining leatherm2
Other:
4107.11.20.00Not fancym22.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)15%
4107.11.30.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m23.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)30%
Other:
4107.11.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.11.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.11.60Upper leather; sole leatherNote: 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%
4107.11.60.10Upper leatherm2
4107.11.60.60Sole leatherm2
Other:
4107.11.70Not fancyNote: 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%
4107.11.70.30Beltingm2
4107.11.70.40Glove and garmentm2
4107.11.70.50Bag, case, strap and collarm2
4107.11.70.90Otherm2
4107.11.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%
4107.12Grain splits:
Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):
4107.12.10Upper leather; lining leatherFree15%
4107.12.10.20Upper leatherm2
4107.12.10.40Lining leatherm2
Other:
4107.12.20.00Not fancym22.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)15%
4107.12.30.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m23.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)30%
Other:
4107.12.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.12.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.12.60Upper leather; sole leatherNote: 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%
4107.12.60.10Upper leatherm2
4107.12.60.60Sole leatherm2
Other:
4107.12.70Not fancyNote: 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%
4107.12.70.30Beltingm2
4107.12.70.40Glove and garmentm2
4107.12.70.50Bag, case, strap and collarm2
4107.12.70.90Otherm2
4107.12.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%
4107.19Other:
Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):
4107.19.10Upper leather; lining leatherFree15%
4107.19.10.20Upper leatherm2
4107.19.10.40Lining leatherm2
Other:
4107.19.20.00Not fancym22.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)15%
4107.19.30.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m23.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)30%
Other:
4107.19.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.19.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.19.60Upper 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%
4107.19.60.10Upper leatherm2
4107.19.60.50Sole leatherm2, kg
Other:
4107.19.70Not fancyNote: 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%
4107.19.70.30Beltingm2
4107.19.70.40Glove and garmentm2
4107.19.70.50Bag, case, strap and collarm2
4107.19.70.90Otherm2
4107.19.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%
Other, including sides:
4107.91Full grains, unsplit:
4107.91.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.91.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.91.60Upper leather; sole leatherNote: 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%
4107.91.60.10Upper leatherm2
4107.91.60.50Sole leatherm2
Other:
4107.91.70Not fancyNote: 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%
4107.91.70.30Beltingm2
4107.91.70.40Glove and garmentm2
4107.91.70.50Bag, case, strap and collarm2
4107.91.70.90Otherm2
4107.91.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%
4107.92Grain splits:
4107.92.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.92.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.92.60Upper leather; sole leatherNote: 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%
4107.92.60.10Upper leatherm2
4107.92.60.50Sole leatherm2
Other:
4107.92.70Not fancyNote: 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%
4107.92.70.30Beltingm2
4107.92.70.40Glove and garmentm2
4107.92.70.50Bag, case, strap and collarm2
4107.92.70.90Otherm2
4107.92.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%
4107.99Other:
4107.99.40.00BuffaloNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)25%
Other:
4107.99.50.00Upholstery leatherNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)20%
4107.99.60Upper 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%
4107.99.60.10Upper leatherm2
4107.99.60.50Sole leatherm2
Other:
4107.99.70Not fancyNote: 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%
4107.99.70.30Beltingm2
4107.99.70.40Glove and garmentm2
4107.99.70.50Bag, case, strap and collarm2
4107.99.70.90Otherm2
4107.99.80.00FancyNote: See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.m22.4%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)30%

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.

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.