Harmonized Tariff Schedule of the United States · HTS code · HS 4107.19

4107.19.10

4107.19.10: Upper leather; lining 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

  1. 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:
  2. Whole hides and skins:
  3. 4107.19 Other:
  4. Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):
  5. 4107.19.10 Upper leather; lining leather

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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

Subdivisions

  1. 4107.19.10 Upper leather; lining leather Free
  2. 4107.19.10.20 Upper leather m2
  3. 4107.19.10.40 Lining leather m2

Same subheading in other tariffs

4107.19 Whole hides and skins: other

UK Free Third-country duty 2 tariff lines EU 6.5% Third-country duty 2 tariff lines Türkiye 6.5% Third-country duty 2 tariff lines Canada Free General (MFN) 1 tariff line Mexico Free General (MFN) 1 tariff line Brazil 7.2% – 9% General (MFN) 3 tariff lines · average 8.4% Argentina 7.2% – 9% General (MFN) 3 tariff lines · average 8.4% Peru Free General (MFN) 1 tariff line New Zealand Free – 5% General (MFN) 4 tariff lines · average 3.8% Japan 6% – 30% General (MFN) 5 tariff lines · average 18.8% Taiwan Free – 2.5% General (MFN) 2 tariff lines · average 1.3% GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 13% General (MFN) 2 tariff lines Nigeria 10% General (MFN) 1 tariff line

USA lines: 4107.19

Legal notes

Chapter notes: Chapter 41 →

In the Harmonized Tariff Schedule of the United States, 4107.19.10 is one of 8 lines under subheading 4107.19, whole hides and skins: other.

The general duty is free.

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 13% and the Nigeria duty is 10%.

The United States imported goods of subheading 4107.19 worth US$22m in 2024; the largest supplier was Italy.

Questions and answers

What is the USA import duty for HTS code 4107.19.10?

The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 4107.19 as a whole, the largest supplier in 2024 was Italy (US$8m), followed by India.

Download as CSV Follow changes (RSS)