# HTS 4107: 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:

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Source: [2026 HTS Revision 21 (October 9, 2026)](https://hts.usitc.gov/search?query=4107). Additional duties by country of origin may apply; estimate a shipment's full duty with the tariff calculator: https://geopax.app/tariffs/calculator

## 4107: 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:

| Code | Description | General | Special | Column 2 | Units |
| --- | --- | --- | --- | --- | --- |
| 4107 | 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: |  |  |  |  |
| 4107.11 |     Full grains, unsplit: |  |  |  |  |
|  |       Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): |  |  |  |  |
| 4107.11.10 |         Upper leather; lining leather | Free |  | 15% |  |
| 4107.11.10.20 |           Upper leather | Free |  | 15% | m2 |
| 4107.11.10.40 |           Lining leather | Free |  | 15% | m2 |
|  |         Other: |  |  |  |  |
| 4107.11.20.00 |           Not fancy | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | m2 |
| 4107.11.30.00 |           Fancy | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | m2 |
|  |       Other: |  |  |  |  |
| 4107.11.40.00 |         Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.11.50.00 |           Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.11.60 |           Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.11.60.10 |           Upper leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.11.60.60 |           Sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |           Other: |  |  |  |  |
| 4107.11.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.11.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.11.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.11.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.11.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.11.80.00 |           Fancy | 2.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |
| 4107.12 |     Grain splits: |  |  |  |  |
|  |       Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): |  |  |  |  |
| 4107.12.10 |         Upper leather; lining leather | Free |  | 15% |  |
| 4107.12.10.20 |           Upper leather | Free |  | 15% | m2 |
| 4107.12.10.40 |           Lining leather | Free |  | 15% | m2 |
|  |         Other: |  |  |  |  |
| 4107.12.20.00 |           Not fancy | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | m2 |
| 4107.12.30.00 |           Fancy | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | m2 |
|  |       Other: |  |  |  |  |
| 4107.12.40.00 |         Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.12.50.00 |           Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.12.60 |           Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.12.60.10 |           Upper leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.12.60.60 |           Sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |           Other: |  |  |  |  |
| 4107.12.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.12.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.12.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.12.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.12.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.12.80.00 |           Fancy | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |
| 4107.19 |     Other: |  |  |  |  |
|  |       Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): |  |  |  |  |
| 4107.19.10 |         Upper leather; lining leather | Free |  | 15% |  |
| 4107.19.10.20 |           Upper leather | Free |  | 15% | m2 |
| 4107.19.10.40 |           Lining leather | Free |  | 15% | m2 |
|  |         Other: |  |  |  |  |
| 4107.19.20.00 |           Not fancy | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 15% | m2 |
| 4107.19.30.00 |           Fancy | 3.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 30% | m2 |
|  |       Other: |  |  |  |  |
| 4107.19.40.00 |         Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.19.50.00 |           Upholstery leather | 2.8% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.19.60 |           Upper leather; sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.19.60.10 |           Upper leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.19.60.50 |           Sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2, kg |
|  |           Other: |  |  |  |  |
| 4107.19.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.19.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.19.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.19.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.19.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.19.80.00 |           Fancy | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |
|  |   Other, including sides: |  |  |  |  |
| 4107.91 |     Full grains, unsplit: |  |  |  |  |
| 4107.91.40.00 |       Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |       Other: |  |  |  |  |
| 4107.91.50.00 |         Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.91.60 |         Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.91.60.10 |           Upper leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.91.60.50 |           Sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.91.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.91.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.91.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.91.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.91.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.91.80.00 |           Fancy | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |
| 4107.92 |     Grain splits: |  |  |  |  |
| 4107.92.40.00 |       Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |       Other: |  |  |  |  |
| 4107.92.50.00 |         Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.92.60 |         Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.92.60.10 |           Upper leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.92.60.50 |           Sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.92.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.92.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.92.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.92.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.92.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.92.80.00 |           Fancy | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |
| 4107.99 |     Other: |  |  |  |  |
| 4107.99.40.00 |       Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |       Other: |  |  |  |  |
| 4107.99.50.00 |         Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | m2 |
| 4107.99.60 |         Upper leather; sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.99.60.10 |           Upper leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.99.60.50 |           Sole leather | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
|  |         Other: |  |  |  |  |
| 4107.99.70 |           Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% |  |
| 4107.99.70.30 |           Belting | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.99.70.40 |           Glove and garment | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.99.70.50 |           Bag, case, strap and collar | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.99.70.90 |           Other | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
| 4107.99.80.00 |           Fancy | 2.4% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | m2 |