Not fancy

This code covers leather of bovine or equine animals, without hair, that has been further processed after tanning—specifically, grain splits categorized as “not fancy.” Use this code when importing this type of leather, keeping in mind general duty is 5% but may be free for goods from eligible countries with which the U.S. has trade agreements, as detailed in Chapter 41.

Detailed information for HTS Code 4107.92.70

This tariff classification falls within Chapter 41, which covers raw hides, skins, leather and articles thereof. Specifically, the code 4107.92.70 refers to leather of bovine or equine animals, without hair, that has been further prepared after tanning or crusting, and is categorized as ‘not fancy’ grain splits. This leather is further subdivided based on its end use, including belting (4107.92.70.30), glove and garment leather (4107.92.70.40), bag/case/strap/collar leather (4107.92.70.50), and other uses (4107.92.70.90); choose the statistical suffix that best reflects the specific application of the leather being reported. Remember that 'fancy' leather, meaning leather that has been embossed, printed, or decorated, is excluded from this classification.

Chapter	Chapter 41 - Raw hides and skins (other than furskins) and leather
Section	Section 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 4107.92.70 and its subdivisions (4107.92.70.30, 4107.92.70.40, 4107.92.70.50, and 4107.92.70.90) is 5%. However, preferential rates of Free apply to goods originating from specific countries including Australia, Canada, and others listed as eligible for FTA or preference programs. These special rates require proof of origin to be claimed. All imports under this HTS code and its subdivisions must be reported in units of m2 (square meters). No other duty information is specified.

Rate of Duty (Column 2): 25%

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Code subdivisions

4107.92.70.30

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: > Grain splits: > Other: > Other: > Not fancy > Belting

4107.92.70.40

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: > Other, including sides: > Grain splits: > Other: > Other: > Not fancy > Glove and garment

4107.92.70.50

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: > Grain splits: > Other: > Other: > Not fancy > Bag, case, strap and collar

4107.92.70.90

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: > Grain splits: > Other: > Other: > Not fancy > Other

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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

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