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    4107.19.10

    Upper leather; lining leather

    This code covers leather of bovine or equine animals, prepared after tanning or crusting, without hair, and with a unit surface area not exceeding 28 square feet – specifically upper or lining leather. Use this code for importing these types of leather goods, which generally enter the U.S. with free standard trade partner duty treatment as outlined in Chapter 41.

    Upper leather; lining leather

    Detailed information for HTS Code 4107.19.10

    This tariff classification falls within Chapter 41, which covers raw hides, skins, leather and articles thereof. Specifically, the code 4107.19.10 applies to leather of bovine or equine animals that has been further prepared after tanning or crusting, is without hair, and has a unit surface area not exceeding 28 square feet. This includes both upper leather and lining leather, differentiated by the statistical suffixes .20 for upper leather and .40 for lining leather; be sure to select the appropriate suffix based on the type of leather being reported. This classification excludes items covered elsewhere, such as parings, birdskins, or hides/skins with hair on, 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

    Free

    Standard trade partners (NTR)

    Special Duty

    N/A

    Eligible FTA or preference programs

    The general duty rate for HTS code 4107.19.10 and its subdivisions (4107.19.10.20 for upper leather and 4107.19.10.40 for lining leather) is Free, meaning no duty is assessed for standard trade partners. Special rates are not specified, but eligibility for Free rates may exist under specific FTA or preference programs. Reporting units for this code are in square meters (m2). Therefore, leather meeting the criteria of this code, regardless of whether it’s upper or lining leather, will enter duty-free from standard trade partners, while potential reduced or zero duty rates may apply to goods originating from eligible countries under trade agreements.

    Rate of Duty (Column 2): 15%

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    Code subdivisions

    4107.19.10.20

    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: > Whole hides and skins: > Other: > Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather > Upper leather

    4107.19.10.40

    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: > Whole hides and skins: > Other: > Of bovines, and 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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