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    4104.11.40

    Upper leather; sole leather

    HTS code 4104.11.40 covers tanned or crust hides and skins of bovine or equine animals—specifically, upper and sole leather in the wet state—and is used for importing these materials, with general duty rates of 5% or free rates for eligible countries with preferential trade agreements. This code falls within Chapter 41 of the Harmonized Tariff Schedule, which broadly covers raw hides, skins, leather and articles thereof.

    Upper leather; sole leather

    Detailed information for HTS Code 4104.11.40

    This tariff section covers raw hides and skins, leather, and related articles, specifically within Chapter 41 of the Harmonized Tariff Schedule. Code 4104.11.40 concerns tanned or crust hides and skins of bovine or equine animals that are without hair and not further prepared, in the wet state, and specifically covers upper and sole leather. This code has two statistical reporting subdivisions: 4104.11.40.10 for upper leather and 4104.11.40.60 for other types of upper/sole leather; choose the appropriate suffix based on whether the leather is classified as ‘upper leather’ or ‘other’. Remember that this classification excludes items with hair on, parings or waste, and composition leather as detailed in the chapter notes.

    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

    5%

    Standard trade partners (NTR)

    Special Duty

    Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

    Eligible FTA or preference programs

    The general duty rate for HTS code 4104.11.40 and its subdivisions, 4104.11.40.10 (Upper leather) and 4104.11.40.60 (Other), is 5%. However, special free rates apply to goods originating from specific countries including (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) if they qualify under eligible FTA or preference programs. All imports under this code and its subdivisions are to be reported in units of m2. There is no information on whether the special rates apply to specific subdivisions.

    Rate of Duty (Column 2): 25%

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    Code subdivisions

    4104.11.40.10

    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: > Other: > Other: > Upper leather; sole leather > Upper leather

    4104.11.40.60

    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: > Other: > Other: > Upper leather; sole leather > Other

    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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