Subheading

4107.91.60

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: Full grains, unsplit: Other: Upper leather; sole leather

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 › 4107.91 Full grains, unsplit

Duty rates

Column 1, General

3.3%

The rate for goods from countries with normal trade relations.

Column 1, Special

Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Only if the goods qualify under that programme's rules of origin, which is a determination nobody here can make for you.

Column 2

25%

For the small number of countries named in General Note 3(b), which is not held here.

Programmes named in the Special column:

A, Generalized System of Preferences
AU, Australia Free Trade Agreement
BH, Bahrain Free Trade Agreement
CL, Chile Free Trade Agreement
CO, Colombia Trade Promotion Agreement
D, African Growth and Opportunity Act
E, Caribbean Basin Economic Recovery Act
IL, Israel Free Trade Area
JO, Jordan Free Trade Agreement
KR, Korea Free Trade Agreement
MA, Morocco Free Trade Agreement
OM, Oman Free Trade Agreement
P, Dominican Republic and Central America Free Trade Agreement
PA, Panama Trade Promotion Agreement
PE, Peru Trade Promotion Agreement
S, United States, Mexico and Canada Agreement
SG, Singapore Free Trade Agreement

Additional duties

This line points at 1 chapter 99 provision. The duty they carry is in addition to the rates above.

9903.41.05: Read the provision

Articles the product of Japan: Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)

rate: 40%

These are the published rates for this line. They are not a landed duty. Additional duties under chapter 99, which is where section 232 and section 301 sit, can apply through the U.S. notes to that chapter without a footnote on this line, and those notes are not held here. Classification and country of origin are yours to determine.

Footnotes

Applies to	Text
general	See U.S. note 3 to subchapter III, chapter 99, 9903.41.05.

Below this

Code	Description	General
4107.91.60.10	Upper leather	3.3%
4107.91.60.50	Sole leather	3.3%

Keep this line

An account can watch this line, so a section 232 or 301 action naming it reopens the determination that rested on it.

Create a free account

2026HTSRev17, retrieved 2026-08-27, from the USITC