HTS 4107

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

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

Code	Description	Unit	General	Special	Column 2	Source
	Whole hides and skins
4107.11	Full grains, unsplit					USITC
	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%	USITC
4107.11.10.20	Upper leather	m2	Free		15%	USITC
4107.11.10.40	Lining leather	m2	Free		15%	USITC
	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%	USITC
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%	USITC
	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%	USITC
	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%	USITC
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%	USITC
4107.11.60.10	Upper leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.11.60.60	Sole leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.11.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.11.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.11.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.11.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC
4107.12	Grain splits					USITC
	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%	USITC
4107.12.10.20	Upper leather	m2	Free		15%	USITC
4107.12.10.40	Lining leather	m2	Free		15%	USITC
	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%	USITC
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%	USITC
	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%	USITC
	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%	USITC
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%	USITC
4107.12.60.10	Upper leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.12.60.60	Sole leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.12.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.12.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.12.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.12.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC
4107.19	Other					USITC
	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%	USITC
4107.19.10.20	Upper leather	m2	Free		15%	USITC
4107.19.10.40	Lining leather	m2	Free		15%	USITC
	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%	USITC
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%	USITC
	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%	USITC
	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%	USITC
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%	USITC
4107.19.60.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.19.60.50	Sole leather	m2, kg	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.19.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.19.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.19.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.19.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC
	Other, including sides
4107.91	Full grains, unsplit					USITC
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%	USITC
	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%	USITC
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%	USITC
4107.91.60.10	Upper leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.91.60.50	Sole leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.91.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.91.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.91.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.91.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC
4107.92	Grain splits					USITC
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%	USITC
	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%	USITC
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%	USITC
4107.92.60.10	Upper leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.92.60.50	Sole leather	m2	3.3%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.92.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.92.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.92.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.92.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC
4107.99	Other					USITC
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%	USITC
	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%	USITC
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%	USITC
4107.99.60.10	Upper leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.99.60.50	Sole leather	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
	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%	USITC
4107.99.70.30	Belting	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.99.70.40	Glove and garment	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.99.70.50	Bag, case, strap and collar	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
4107.99.70.90	Other	m2	5%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	25%	USITC
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%	USITC

The table scrolls sideways.

Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 4107 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