Not fancy

This code covers leather of bovine or equine animals that has been further processed after tanning, but isn’t fancy or covered elsewhere in Chapter 41. Use this code when importing this type of leather to determine the applicable 5% general duty, or potentially a free rate if the origin qualifies for a specific trade agreement.

Detailed information for HTS Code 4107.99.70

This code falls within the chapter covering raw hides, skins, leather, and articles made from them. Specifically, 4107.99.70 covers leather of bovine or equine animals that has been further processed after tanning, without hair, and isn’t covered elsewhere in the chapter. This code has several subdivisions—4107.99.70.30 for belting, 4107.99.70.40 for glove and garment leather, 4107.99.70.50 for bag/case/strap/collar leather, and 4107.99.70.90 for other types of this “not fancy” leather—so choose the statistical suffix that best describes the specific leather product being reported. Remember that “fancy” leather, as defined in the notes, means leather with embossing, printing, or other decoration.

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 4107.99.70 and its subdivisions (4107.99.70.30, 4107.99.70.40, 4107.99.70.50, 4107.99.70.90) is 5%. However, special free rates apply to goods originating from a list of countries including Australia, Canada, and others designated as eligible FTA or preference program partners. These reduced rates are contingent upon meeting the specific rules of origin for those agreements. All imports under this code, including its subdivisions, must be reported in square meters (m2). There is no section information specified.

Rate of Duty (Column 2): 25%

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Code subdivisions

4107.99.70.30

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: > Other: > Other: > Other: > Not fancy > Belting

4107.99.70.40

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: > Other: > Other: > Other: > Not fancy > Glove and garment

4107.99.70.50

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

4107.99.70.90

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: > Other: > 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

Revised every January & July

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