HTS Index

HTS heading 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 — 88 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
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 + Ch. 99not stated
4107.11Full grains, unsplit + Ch. 99not stated
4107.11.10Upper leather; lining leather + Ch. 99Free
4107.11.10.20Upper leather + Ch. 99Free (inherited from 4107.11.10)m2
4107.11.10.40Lining leather + Ch. 99Free (inherited from 4107.11.10)m2
4107.11.20.00Not fancy + Ch. 992.4%m2
4107.11.30.00Fancy + Ch. 993.6%m2
4107.11.40.00Buffalo + Ch. 992.5%m2
4107.11.50.00Upholstery leather + Ch. 992.8%m2
4107.11.60Upper leather; sole leather + Ch. 993.3%
4107.11.60.10Upper leather + Ch. 993.3% (inherited from 4107.11.60)m2
4107.11.60.60Sole leather + Ch. 993.3% (inherited from 4107.11.60)m2
4107.11.70Not fancy + Ch. 995%
4107.11.70.30Belting + Ch. 995% (inherited from 4107.11.70)m2
4107.11.70.40Glove and garment + Ch. 995% (inherited from 4107.11.70)m2
4107.11.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.11.70)m2
4107.11.70.90Other + Ch. 995% (inherited from 4107.11.70)m2
4107.11.80.00Fancy + Ch. 992.4%m2
4107.12Grain splits + Ch. 99not stated
4107.12.10Upper leather; lining leather + Ch. 99Free
4107.12.10.20Upper leather + Ch. 99Free (inherited from 4107.12.10)m2
4107.12.10.40Lining leather + Ch. 99Free (inherited from 4107.12.10)m2
4107.12.20.00Not fancy + Ch. 992.4%m2
4107.12.30.00Fancy + Ch. 993.6%m2
4107.12.40.00Buffalo + Ch. 992.5%m2
4107.12.50.00Upholstery leather + Ch. 992.8%m2
4107.12.60Upper leather; sole leather + Ch. 993.3%
4107.12.60.10Upper leather + Ch. 993.3% (inherited from 4107.12.60)m2
4107.12.60.60Sole leather + Ch. 993.3% (inherited from 4107.12.60)m2
4107.12.70Not fancy + Ch. 995%
4107.12.70.30Belting + Ch. 995% (inherited from 4107.12.70)m2
4107.12.70.40Glove and garment + Ch. 995% (inherited from 4107.12.70)m2
4107.12.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.12.70)m2
4107.12.70.90Other + Ch. 995% (inherited from 4107.12.70)m2
4107.12.80.00Fancy + Ch. 992.4%m2
4107.19Other + Ch. 99not stated
4107.19.10Upper leather; lining leather + Ch. 99Free
4107.19.10.20Upper leather + Ch. 99Free (inherited from 4107.19.10)m2
4107.19.10.40Lining leather + Ch. 99Free (inherited from 4107.19.10)m2
4107.19.20.00Not fancy + Ch. 992.4%m2
4107.19.30.00Fancy + Ch. 993.6%m2
4107.19.40.00Buffalo + Ch. 992.5%m2
4107.19.50.00Upholstery leather + Ch. 992.8%m2
4107.19.60Upper leather; sole leather + Ch. 995%
4107.19.60.10Upper leather + Ch. 995% (inherited from 4107.19.60)m2
4107.19.60.50Sole leather + Ch. 995% (inherited from 4107.19.60)m2, kg
4107.19.70Not fancy + Ch. 995%
4107.19.70.30Belting + Ch. 995% (inherited from 4107.19.70)m2
4107.19.70.40Glove and garment + Ch. 995% (inherited from 4107.19.70)m2
4107.19.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.19.70)m2
4107.19.70.90Other + Ch. 995% (inherited from 4107.19.70)m2
4107.19.80.00Fancy + Ch. 992.4%m2
4107.91Full grains, unsplit + Ch. 99not stated
4107.91.40.00Buffalo + Ch. 992.5%m2
4107.91.50.00Upholstery leather + Ch. 992.8%m2
4107.91.60Upper leather; sole leather + Ch. 993.3%
4107.91.60.10Upper leather + Ch. 993.3% (inherited from 4107.91.60)m2
4107.91.60.50Sole leather + Ch. 993.3% (inherited from 4107.91.60)m2
4107.91.70Not fancy + Ch. 995%
4107.91.70.30Belting + Ch. 995% (inherited from 4107.91.70)m2
4107.91.70.40Glove and garment + Ch. 995% (inherited from 4107.91.70)m2
4107.91.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.91.70)m2
4107.91.70.90Other + Ch. 995% (inherited from 4107.91.70)m2
4107.91.80.00Fancy + Ch. 992.4%m2
4107.92Grain splits + Ch. 99not stated
4107.92.40.00Buffalo + Ch. 992.5%m2
4107.92.50.00Upholstery leather + Ch. 992.8%m2
4107.92.60Upper leather; sole leather + Ch. 993.3%
4107.92.60.10Upper leather + Ch. 993.3% (inherited from 4107.92.60)m2
4107.92.60.50Sole leather + Ch. 993.3% (inherited from 4107.92.60)m2
4107.92.70Not fancy + Ch. 995%
4107.92.70.30Belting + Ch. 995% (inherited from 4107.92.70)m2
4107.92.70.40Glove and garment + Ch. 995% (inherited from 4107.92.70)m2
4107.92.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.92.70)m2
4107.92.70.90Other + Ch. 995% (inherited from 4107.92.70)m2
4107.92.80.00Fancy + Ch. 992.4%m2
4107.99Other + Ch. 99not stated
4107.99.40.00Buffalo + Ch. 992.5%m2
4107.99.50.00Upholstery leather + Ch. 992.8%m2
4107.99.60Upper leather; sole leather + Ch. 995%
4107.99.60.10Upper leather + Ch. 995% (inherited from 4107.99.60)m2
4107.99.60.50Sole leather + Ch. 995% (inherited from 4107.99.60)m2
4107.99.70Not fancy + Ch. 995%
4107.99.70.30Belting + Ch. 995% (inherited from 4107.99.70)m2
4107.99.70.40Glove and garment + Ch. 995% (inherited from 4107.99.70)m2
4107.99.70.50Bag, case, strap and collar + Ch. 995% (inherited from 4107.99.70)m2
4107.99.70.90Other + Ch. 995% (inherited from 4107.99.70)m2
4107.99.80.00Fancy + Ch. 992.4%m2

42 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

88 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.