Harmonized Tariff Schedule of the United States · HTS code · HS 4107.11
4107.11.60: Upper leather; sole leather
Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 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:
- Other:
- Other:
- 4107.11.60 Upper leather; sole leather
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 3.3% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 25% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Subdivisions
- 4107.11.60 Upper leather; sole leather 3.3%
- 4107.11.60.10 Upper leather m2
- 4107.11.60.60 Sole leather m2
Footnotes
- 9903.41.05 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) — 40%
Same subheading in other tariffs
4107.11 Whole hides and skins: full grains, unsplit
USA lines: 4107.11
- 4107.11.10Upper leather; lining leather
- 4107.11.20Of bovines, and of a unit surface area not exceeding 28: other, not fancy
- 4107.11.30Of bovines, and of a unit surface area not exceeding 28: other, fancy
- 4107.11.40Whole hides and skins: full grains, unsplit, other, buffalo
- 4107.11.50Whole hides and skins: full grains, unsplit, other, upholstery leather
- 4107.11.60Upper leather; sole leather
- 4107.11.70Whole hides and skins: full grains, unsplit, other, not fancy
- 4107.11.80Whole hides and skins: full grains, unsplit, other, fancy
Legal notes
HTS code 4107.11.60 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 4107.11 (whole hides and skins: full grains, unsplit).
The general duty is 3.3%.
2 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is free, the EU duty is 6.5%, the Türkiye duty is 6.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 7.2%–9%, the Argentina duty is 7.2%–9%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 6%–30%, the Taiwan duty is 0%–2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5%–13% and the Nigeria duty is 10%.
The United States imported goods of subheading 4107.11 worth US$23m in 2024; the largest supplier was Italy, and the United Kingdom ranked 6th with US$1m.
Questions and answers
What is the USA import duty for HTS code 4107.11.60?
The general duty in the Harmonized Tariff Schedule of the United States is 3.3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 4107.11.60 under US trade agreements?
Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 4107.11 as a whole, the largest supplier in 2024 was Italy (US$5m), followed by Argentina.