HTS heading 4107 · Chapter 41
HTS 4107: Leather further prepared after tanning or crusting,…
HTS heading 4107 covers leather 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. It has 41 tariff lines with a duty rate; the general (MFN) rates are 2.4% (9 lines), 5% (8 lines), 2.5% (6 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Whole hides and skins: | |||||
| 4107.11 | Full grains, unsplit: | ||||
| Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): | |||||
| 4107.11.10 | Upper leather; lining leather | Free | 15% | ||
| 4107.11.10.20 | Upper leather[m2] | Estimate → | |||
| 4107.11.10.40 | Lining leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.11.20.00 | Not fancy[m2] | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | Estimate → |
| 4107.11.30.00 | Fancy[m2] | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | Estimate → |
| Other: | |||||
| 4107.11.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.11.50.00 | Upholstery leather[m2] | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.11.60 | Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.11.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.11.60.60 | Sole leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.11.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.11.70.30 | Belting[m2] | Estimate → | |||
| 4107.11.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.11.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.11.70.90 | Other[m2] | Estimate → | |||
| 4107.11.80.00 | Fancy[m2] | 2.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 4107.12 | Grain splits: | ||||
| Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): | |||||
| 4107.12.10 | Upper leather; lining leather | Free | 15% | ||
| 4107.12.10.20 | Upper leather[m2] | Estimate → | |||
| 4107.12.10.40 | Lining leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.12.20.00 | Not fancy[m2] | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | Estimate → |
| 4107.12.30.00 | Fancy[m2] | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | Estimate → |
| Other: | |||||
| 4107.12.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.12.50.00 | Upholstery leather[m2] | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.12.60 | Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.12.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.12.60.60 | Sole leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.12.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.12.70.30 | Belting[m2] | Estimate → | |||
| 4107.12.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.12.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.12.70.90 | Other[m2] | Estimate → | |||
| 4107.12.80.00 | Fancy[m2] | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 4107.19 | Other: | ||||
| Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): | |||||
| 4107.19.10 | Upper leather; lining leather | Free | 15% | ||
| 4107.19.10.20 | Upper leather[m2] | Estimate → | |||
| 4107.19.10.40 | Lining leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.19.20.00 | Not fancy[m2] | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | Estimate → |
| 4107.19.30.00 | Fancy[m2] | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | Estimate → |
| Other: | |||||
| 4107.19.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.19.50.00 | Upholstery leather[m2] | 2.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.19.60 | Upper leather; sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.19.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.19.60.50 | Sole leather[m2, kg] | Estimate → | |||
| Other: | |||||
| 4107.19.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.19.70.30 | Belting[m2] | Estimate → | |||
| 4107.19.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.19.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.19.70.90 | Other[m2] | Estimate → | |||
| 4107.19.80.00 | Fancy[m2] | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| Other, including sides: | |||||
| 4107.91 | Full grains, unsplit: | ||||
| 4107.91.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.91.50.00 | Upholstery leather[m2] | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.91.60 | Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.91.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.91.60.50 | Sole leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.91.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.91.70.30 | Belting[m2] | Estimate → | |||
| 4107.91.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.91.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.91.70.90 | Other[m2] | Estimate → | |||
| 4107.91.80.00 | Fancy[m2] | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 4107.92 | Grain splits: | ||||
| 4107.92.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.92.50.00 | Upholstery leather[m2] | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.92.60 | Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.92.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.92.60.50 | Sole leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.92.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.92.70.30 | Belting[m2] | Estimate → | |||
| 4107.92.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.92.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.92.70.90 | Other[m2] | Estimate → | |||
| 4107.92.80.00 | Fancy[m2] | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 4107.99 | Other: | ||||
| 4107.99.40.00 | Buffalo[m2] | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | Estimate → |
| Other: | |||||
| 4107.99.50.00 | Upholstery leather[m2] | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 4107.99.60 | Upper leather; sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.99.60.10 | Upper leather[m2] | Estimate → | |||
| 4107.99.60.50 | Sole leather[m2] | Estimate → | |||
| Other: | |||||
| 4107.99.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | |
| 4107.99.70.30 | Belting[m2] | Estimate → | |||
| 4107.99.70.40 | Glove and garment[m2] | Estimate → | |||
| 4107.99.70.50 | Bag, case, strap and collar[m2] | Estimate → | |||
| 4107.99.70.90 | Other[m2] | Estimate → | |||
| 4107.99.80.00 | Fancy[m2] | 2.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
| 4112.00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114: | ||||
| 4112.00.30 | Not fancy | 2% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 4112.00.30.30 | Garment[m2] | Estimate → | |||
| 4112.00.30.60 | Other[m2] | Estimate → | |||
| 4112.00.60.00 | Fancy[m2] | 2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | Estimate → |
85 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 4107.11.20.00 at the general rate of 2.4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (2.4%) | $240.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $287.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 4107?
Heading 4107 has 41 rate lines. The general (MFN) duty rates are 2.4% (9 lines), 5% (8 lines), 2.5% (6 lines), 2.8% (6 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 4107?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 4107?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.