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    4107.99.60

    Upper leather; sole leather

    HTS code 4107.99.60 covers leather of bovine or equine animals that has been further processed after tanning, specifically upper and sole leather. Use this code for importing these types of leather, keeping in mind that general duty is 5% but may be free depending on the country of origin due to trade agreements.

    Upper leather; sole leather

    Detailed information for HTS Code 4107.99.60

    This tariff classification falls within Chapter 41, which covers raw hides, skins, leather, and articles made from them. Specifically, the code 4107.99.60 refers to leather of bovine or equine animals that has been further processed after tanning, without hair, and is not covered elsewhere in the chapter. This includes both upper leather (used for the exterior of shoes and goods) and sole leather (used for shoe soles), identified by the statistical suffixes 4107.99.60.10 for upper leather and 4107.99.60.50 for sole leather; be sure to select the suffix that accurately describes the type of leather being reported. Remember to report quantities 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

    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 4107.99.60 and its subdivisions (4107.99.60.10 for upper leather and 4107.99.60.50 for sole leather) is 5%. However, special free rates apply to goods originating from specific countries including Australia, Canada, and others listed as (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 are reported in square meters (m2). It is not specified if different rates apply to the subdivisions themselves, only to the main code.

    Rate of Duty (Column 2): 25%

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    Code subdivisions

    4107.99.60.10

    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: > Upper leather; sole leather > Upper leather

    4107.99.60.50

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