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
Heading 4107 of the Harmonized Tariff Schedule of the United States has 66 ten-digit statistical numbers. A US entry line in ACE needs the full ten digits, with the quantity in m2 or m2/kg.
Check additional duties before you file
- If the goods are made in China, check Section 301 duties under HTSUS heading 9903.88, on top of the general rate, and any exclusions.
| HTSUS number | Description | Unit | General rate |
|---|---|---|---|
| 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 | |
| 4107.11.10.20 | Upper leather | m2 | |
| 4107.11.10.40 | Lining leather | m2 | |
| Other: | |||
| 4107.11.20.00 | Not fancy | m2 | 2.4% |
| 4107.11.30.00 | Fancy | m2 | 3.6% |
| Other: | |||
| 4107.11.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.11.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.11.60 | Upper leather; sole leather | 3.3% | |
| 4107.11.60.10 | Upper leather | m2 | |
| 4107.11.60.60 | Sole leather | m2 | |
| Other: | |||
| 4107.11.70 | Not fancy | 5% | |
| 4107.11.70.30 | Belting | m2 | |
| 4107.11.70.40 | Glove and garment | m2 | |
| 4107.11.70.50 | Bag, case, strap and collar | m2 | |
| 4107.11.70.90 | Other | m2 | |
| 4107.11.80.00 | Fancy | m2 | 2.4% |
| 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 | |
| 4107.12.10.20 | Upper leather | m2 | |
| 4107.12.10.40 | Lining leather | m2 | |
| Other: | |||
| 4107.12.20.00 | Not fancy | m2 | 2.4% |
| 4107.12.30.00 | Fancy | m2 | 3.6% |
| Other: | |||
| 4107.12.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.12.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.12.60 | Upper leather; sole leather | 3.3% | |
| 4107.12.60.10 | Upper leather | m2 | |
| 4107.12.60.60 | Sole leather | m2 | |
| Other: | |||
| 4107.12.70 | Not fancy | 5% | |
| 4107.12.70.30 | Belting | m2 | |
| 4107.12.70.40 | Glove and garment | m2 | |
| 4107.12.70.50 | Bag, case, strap and collar | m2 | |
| 4107.12.70.90 | Other | m2 | |
| 4107.12.80.00 | Fancy | m2 | 2.4% |
| 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 | |
| 4107.19.10.20 | Upper leather | m2 | |
| 4107.19.10.40 | Lining leather | m2 | |
| Other: | |||
| 4107.19.20.00 | Not fancy | m2 | 2.4% |
| 4107.19.30.00 | Fancy | m2 | 3.6% |
| Other: | |||
| 4107.19.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.19.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.19.60 | Upper leather; sole leather | 5% | |
| 4107.19.60.10 | Upper leather | m2 | |
| 4107.19.60.50 | Sole leather | m2/kg | |
| Other: | |||
| 4107.19.70 | Not fancy | 5% | |
| 4107.19.70.30 | Belting | m2 | |
| 4107.19.70.40 | Glove and garment | m2 | |
| 4107.19.70.50 | Bag, case, strap and collar | m2 | |
| 4107.19.70.90 | Other | m2 | |
| 4107.19.80.00 | Fancy | m2 | 2.4% |
| Other, including sides: | |||
| 4107.91 | Full grains, unsplit: | ||
| 4107.91.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.91.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.91.60 | Upper leather; sole leather | 3.3% | |
| 4107.91.60.10 | Upper leather | m2 | |
| 4107.91.60.50 | Sole leather | m2 | |
| Other: | |||
| 4107.91.70 | Not fancy | 5% | |
| 4107.91.70.30 | Belting | m2 | |
| 4107.91.70.40 | Glove and garment | m2 | |
| 4107.91.70.50 | Bag, case, strap and collar | m2 | |
| 4107.91.70.90 | Other | m2 | |
| 4107.91.80.00 | Fancy | m2 | 2.4% |
| 4107.92 | Grain splits: | ||
| 4107.92.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.92.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.92.60 | Upper leather; sole leather | 3.3% | |
| 4107.92.60.10 | Upper leather | m2 | |
| 4107.92.60.50 | Sole leather | m2 | |
| Other: | |||
| 4107.92.70 | Not fancy | 5% | |
| 4107.92.70.30 | Belting | m2 | |
| 4107.92.70.40 | Glove and garment | m2 | |
| 4107.92.70.50 | Bag, case, strap and collar | m2 | |
| 4107.92.70.90 | Other | m2 | |
| 4107.92.80.00 | Fancy | m2 | 2.4% |
| 4107.99 | Other: | ||
| 4107.99.40.00 | Buffalo | m2 | 2.5% |
| Other: | |||
| 4107.99.50.00 | Upholstery leather | m2 | 2.8% |
| 4107.99.60 | Upper leather; sole leather | 5% | |
| 4107.99.60.10 | Upper leather | m2 | |
| 4107.99.60.50 | Sole leather | m2 | |
| Other: | |||
| 4107.99.70 | Not fancy | 5% | |
| 4107.99.70.30 | Belting | m2 | |
| 4107.99.70.40 | Glove and garment | m2 | |
| 4107.99.70.50 | Bag, case, strap and collar | m2 | |
| 4107.99.70.90 | Other | m2 | |
| 4107.99.80.00 | Fancy | m2 | 2.4% |
Common paperwork mistakes with heading 4107
- The invoice shows the exporter's own code. Only the first six digits are shared worldwide; the US number has ten. Check every line against the list above.
- The quantity is in the wrong unit. These lines report quantity in m2 or m2/kg, which may not match the invoice's cartons, sets or pieces.
- The packing list and the bill of lading disagree on cartons or gross weight, which can lead to holds and exams.
- The manufacturer's name and address are missing, so the MID cannot be built from the documents.
Look up any ten-digit number, or read the guide to invoice and packing list mismatches.
Check the whole shipment, not one number
FreightProof reads the invoice, packing list and bill of lading together, validates every HTS number and container, builds the MIDs and flags what does not match — in about two minutes.
Data: Harmonized Tariff Schedule of the United States, US International Trade Commission. Rates are for information only.