HTS 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

54 lines US HTS, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20

Code	Description	Unit	General	Special	Column 2	Source
	In the wet state (including wet-blue)
4104.11	Full grains, unsplit; grain splits					USITC
	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%	USITC
4104.11.10.20	Upper leather	m2	Free		15%	USITC
4104.11.10.40	Lining leather	m2	Free		15%	USITC
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%	USITC
	Other
4104.11.30	Buffalo		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.30.10	Upper leather	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.30.60	Other	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Other
4104.11.40	Upper leather; sole leather		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.40.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.40.60	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.50	Other		3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Wet blues
4104.11.50.30	Not split	pcs, kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Split
4104.11.50.40	Grains	pcs	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.50.70	Other	kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.11.50.80	Other	kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19	Other					USITC
	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%	USITC
4104.19.10.20	Upper leather	m2	Free		15%	USITC
4104.19.10.40	Lining leather	m2	Free		15%	USITC
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%	USITC
	Other
4104.19.30.00	Buffalo	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Other
4104.19.40	Upper leather; sole leather		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19.40.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19.40.60	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19.50	Other		3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Wet blues
4104.19.50.30	Not split	pcs, kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Split
4104.19.50.40	Grains	pcs	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19.50.70	Other	kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.19.50.80	Other	kg	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	In the dry state (crust)
4104.41	Full grains, unsplit; grain splits					USITC
	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%	USITC
4104.41.10.20	Upper leather	m2	Free		15%	USITC
4104.41.10.40	Lining leather	m2	Free		15%	USITC
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%	USITC
	Other
4104.41.30	Buffalo		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.41.30.10	Upper leather	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.41.30.60	Other	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Other
4104.41.40	Upper leather; sole leather		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.41.40.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.41.40.60	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.41.50.00	Other	m2	3.3%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49	Other					USITC
	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%	USITC
4104.49.10.20	Upper leather	m2	Free		15%	USITC
4104.49.10.40	Lining leather	m2	Free		15%	USITC
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%	USITC
	Other
4104.49.30	Buffalo		2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49.30.10	Upper leather	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49.30.60	Other	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	Other
4104.49.40	Upper leather; sole leather		5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49.40.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49.40.60	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4104.49.50.00	Other	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC

The table scrolls sideways.

Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 4104 at USITC

Not shown: the additional duties of Chapter 99 (such as Section 301 and Section 232), anti-dumping and countervailing duties, quotas and the legal notes.

This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.

All headings of chapter 41: Raw hides and skins (other than furskins) and leather