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    4104.11.10

    Upper leather; lining leather

    This code covers tanned or crust hides and skins of bovine or equine animals, specifically upper and lining leather in the wet state and with a surface area not exceeding 28 square feet. Use this code when importing these types of leather; general duty is free, with potential benefits for standard trade partners or those eligible for FTA programs, as detailed within Chapter 41.

    Upper leather; lining leather

    Detailed information for HTS Code 4104.11.10

    This tariff classification falls within Chapter 41, which covers raw hides, skins, leather, and articles made from them. Specifically, the code 4104.11.10 refers to tanned or crust hides and skins of bovine or equine animals, prepared without hair, in the wet state, and with a unit surface area not exceeding 28 square feet. This code is further divided into 4104.11.10.20 for upper leather and 4104.11.10.40 for lining leather; be sure to select the appropriate statistical suffix based on the specific type of leather being reported. Reporting should be done in square meters.

    ChapterChapter 41 - Raw hides and skins (other than furskins) and leather
    SectionSection VIII - Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Han

    Duty snapshot

    Quick reference for the duty outcomes tied to this HTS line.

    General Duty

    Free

    Standard trade partners (NTR)

    Special Duty

    N/A

    Eligible FTA or preference programs

    The general duty rate for HTS code 4104.11.10 and its subdivisions, 4104.11.10.20 (Upper leather) and 4104.11.10.40 (Lining leather), is Free, applying to standard trade partners (NTR). Special rates are not specified, but may be available for Eligible FTA or preference programs. All quantities must be reported in square meters (m2). This means goods falling under these codes generally enter the U.S. duty-free unless originating from a country without normal trade relations or if specific FTA conditions aren’t met.

    Rate of Duty (Column 2): 15%

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    Code subdivisions

    4104.11.10.20

    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: > In the wet state (including wet-blue): > Full grains, unsplit; grain splits: > Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather > Upper leather

    4104.11.10.40

    Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: > In the wet state (including wet-blue): > Full grains, unsplit; grain splits: > Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather > Lining leather

    View HTS reference

    Chapter & section notes

    Chapter notes

    Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER VIII 41-1 Notes 1. This chapter does not cover: (a) Parings or similar waste, of raw hides or skins (heading 0511); (b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. 2. (a) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be). (b) For the purposes of headings 4104 to 4106, the term “crust” includes hides and skins that have been retanned, colored or fat-liquored (stuffed) prior to drying. 3. Throughout the tariff schedule the expression "compositionleather" means only substances of the kind referred to in heading 4115. Additional U.S. Note 1. The term "fancy" as applied to leather, means leather which has been embossed, printed or otherwise decorated in any manner or to any extent (including leather on which the original grain has been accentuated by any process, but excluding leather of subheading 4114.20). Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes VIII 41-2

    Section notes

    SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS;TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) VIII-1 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes VIII-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

    Latest update

    Last updated

    November 15, 2025

    Revised every January & July

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