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

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Heading 4107 covers leather of bovine animals (including buffalo) or equine animals, without hair, that has been further prepared after tanning or crusting. It does not cover patent, metallized, or chamois leather of heading 4114. The heading is split first between whole hides and skins and other pieces including sides, then by full grains unsplit, grain splits, or other, and further by animal, surface area, and leather use such as upper, lining, sole, upholstery, belting, glove, bag, or fancy.

Products in this heading

Upper leather for shoe uppers
Lining leather for shoes and bags
Sole leather for footwear
Upholstery leather for furniture or vehicle seats
Belting leather for industrial belts
Glove and garment leather
Bag, case, strap and collar leather
Fancy finished bovine leather

How to choose the right subheading

Confirm the leather is further prepared after tanning or crusting, not raw, tanned, or crust leather only.
Confirm the animal is bovine, including buffalo, or equine, and the leather is without hair.
Decide whether the item is a whole hide or skin or another piece including sides.
For whole hides and skins of bovines not over 28 square feet, check whether the surface is full grains unsplit, grain splits, or other.
Choose the use or finish path, such as upper, lining, sole, upholstery, belting, glove, bag, fancy, or other.

Often confused with

Raw bovine hides that are only preserved, not tanned
Heading 4101 covers raw hides and skins before tanning.
Heading 4101
Leather that is tanned or crusted but not further prepared
Heading 4104 stops at tanned or crust leather, without further preparation.
Heading 4104
Patent leather, metallized leather, or chamois leather
These specialized leathers are excluded from heading 4107 and classified in heading 4114.
Heading 4114
Leather of sheep, lamb, goat, or other non-bovine, non-equine animals
Heading 4113 covers further prepared leather of other animals.
Heading 4113
Composition leather or leather waste
Heading 4115 covers composition leather and leather waste, not solid leather of heading 4107.
Heading 4115

Frequently asked questions

What is the HTS code for bovine upper leather from whole hides not over 28 square feet?

For full grains, unsplit, bovine whole hides not over 28 square feet, upper leather is 4107.11.10.20, with a general (MFN) rate of Free. For grain splits in the same size and use, the code is 4107.12.10.20, also Free.

What is the duty on upholstery leather under heading 4107?

For full grains, unsplit upholstery leather other than buffalo, the code is 4107.11.50.00, with a general (MFN) rate of 2.8%. For grain splits upholstery leather, the code is 4107.12.50.00, also at 2.8%.

How do I classify fancy leather that is not a whole hide?

For other pieces including sides, full grains, unsplit, other, fancy leather is 4107.91.80.00, with a general (MFN) rate of 2.4%. For grain splits fancy leather in the same group, the code is 4107.92.80.00, also at 2.4%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.