4107.99.50.00
Upholstery leather
Classification path
- 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
- Other, including sides
- Other
- Other
- Upholstery leather
Rates of duty
- General (MFN)
- 2.8%
- Column 2Cuba, North Korea, Russia, Belarus
- 20%
- Unit of quantity
- m2
Trade agreement rates
Related lines in heading 4107
- 4107.11.10.20Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2) / Upper leather; lining leather / Upper leatherFree
- 4107.11.10.40Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2) / Upper leather; lining leather / Lining leatherFree
- 4107.11.20.00Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2) / Not fancy2.4%
- 4107.11.30.00Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2) / Fancy3.6%
- 4107.11.40.00Whole hides and skins / Full grains, unsplit / Buffalo2.5%
- 4107.11.50.00Whole hides and skins / Full grains, unsplit / Upholstery leather2.8%
- 4107.11.60.10Full grains, unsplit / Upper leather; sole leather / Upper leather3.3%
- 4107.11.60.60Full grains, unsplit / Upper leather; sole leather / Sole leather3.3%
- 4107.11.70.30Full grains, unsplit / Not fancy / Belting5%
- 4107.11.70.40Full grains, unsplit / Not fancy / Glove and garment5%
- 4107.11.70.50Full grains, unsplit / Not fancy / Bag, case, strap and collar5%
- 4107.11.70.90Full grains, unsplit / Not fancy / Other5%
About 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
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.
Full guide to heading 4107Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.