Schedule in force 2026-08-31HTS 2026HTSRev17HTS 4107 · Chapter 41
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HTS 4107

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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4107.11.10.20, the first line under this heading. Its Column 1 rate is Free; other lines under 4107 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.

Chapter 41 · Verified 2026-08-31
HTS 2026HTSRev17

66 statistical lines under this heading · 4 distinct Column 1 rates · highest ad valorem total 37.50% from China · lowest 10.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN37.50%mfn + s301 + s3019903.88.03 9903.05.31
Vietnam VNM12.50%mfn + s3019903.05.84
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Thailand THA12.50%mfn + s3019903.05.77
Brazil BRA12.50%mfn + s3019903.05.27
Mexico MEX10.00%mfn + s3019903.05.55
Canada CAN10.00%mfn + s3019903.05.29
India IND10.00%mfn + s3019903.05.44
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
United Kingdom GBR10.00%mfn + s3019903.05.81
Table 1Rate by country of origin for 4107.11.10.20, resolved 2026-08-31. The first statistical line under 4107; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4107.11.10.20Upper leatherinherited—m2
4107.11.10.40Lining leatherinherited—m2
4107.11.20.00Not fancy2.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.11.30.00Fancy3.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.11.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.11.50.00Upholstery leather2.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.11.60.10Upper leatherinherited—m2
4107.11.60.60Sole leatherinherited—m2
4107.11.70.30Beltinginherited—m2
4107.11.70.40Glove and garmentinherited—m2
4107.11.70.50Bag, case, strap and collarinherited—m2
4107.11.70.90Otherinherited—m2
4107.11.80.00Fancy2.4%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.12.10.20Upper leatherinherited—m2
4107.12.10.40Lining leatherinherited—m2
4107.12.20.00Not fancy2.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.12.30.00Fancy3.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.12.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.12.50.00Upholstery leather2.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.12.60.10Upper leatherinherited—m2
4107.12.60.60Sole leatherinherited—m2
4107.12.70.30Beltinginherited—m2
4107.12.70.40Glove and garmentinherited—m2
4107.12.70.50Bag, case, strap and collarinherited—m2
4107.12.70.90Otherinherited—m2
4107.12.80.00Fancy2.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.19.10.20Upper leatherinherited—m2
4107.19.10.40Lining leatherinherited—m2
4107.19.20.00Not fancy2.4%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.19.30.00Fancy3.6%Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG)m2
4107.19.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.19.50.00Upholstery leather2.8%Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.19.60.10Upper leatherinherited—m2
4107.19.60.50Sole leatherinherited—m2, kg
4107.19.70.30Beltinginherited—m2
4107.19.70.40Glove and garmentinherited—m2
4107.19.70.50Bag, case, strap and collarinherited—m2
4107.19.70.90Otherinherited—m2
4107.19.80.00Fancy2.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.91.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.91.50.00Upholstery leather2.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.91.60.10Upper leatherinherited—m2
4107.91.60.50Sole leatherinherited—m2
4107.91.70.30Beltinginherited—m2
4107.91.70.40Glove and garmentinherited—m2
4107.91.70.50Bag, case, strap and collarinherited—m2
4107.91.70.90Otherinherited—m2
4107.91.80.00Fancy2.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.92.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.92.50.00Upholstery leather2.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.92.60.10Upper leatherinherited—m2
4107.92.60.50Sole leatherinherited—m2
4107.92.70.30Beltinginherited—m2
4107.92.70.40Glove and garmentinherited—m2
4107.92.70.50Bag, case, strap and collarinherited—m2
4107.92.70.90Otherinherited—m2
4107.92.80.00Fancy2.4%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.99.40.00Buffalo2.5%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.99.50.00Upholstery leather2.8%Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)m2
4107.99.60.10Upper leatherinherited—m2
Table 2Statistical suffixes under 4107. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%—not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 4107.11.10.20 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4107?
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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4107.11.10.20, the first line under this heading. Its Column 1 rate is Free; other lines under 4107 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.