Duty Calculator
United States (HTS) United Kingdom (UK Tariff) European Union (TARIC)
Chapter 01: Live Animals Chapter 09: Coffee, Tea, Spices Chapter 85: Electronics
HS Code for Coffee Import Guidance Pillars HS to NAICS Crosswalk
Landed Cost Duty Calculator Contact Us Privacy Policy
Launch Duty Calculator
Home › Chapter 41 › Heading 4107

HS Heading 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 DEFINITION & DISAMBIGUATION

HS Heading 4107 encompasses 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. It classifies 6 6-digit WCO subheadings within Chapter 41 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
4107
Subheadings
6 HS6
Status
Verified 2026

Subheadings Under Heading 4107

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
4107.11 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, Full grains, unsplit 41 View 4107.11 Package →
4107.12 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, Grain splits 41 View 4107.12 Package →
4107.19 Whole hides and skins, Other 41 View 4107.19 Package →
4107.91 Other, including sides, Full grains, unsplit 41 View 4107.91 Package →
4107.92 Other, including sides, Grain splits 41 View 4107.92 Package →
4107.99 Other, including sides, Other 41 View 4107.99 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 4107

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 4107 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 4107 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 4107 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 4107?
HS Heading 4107 covers 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, grouping 6 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 4107?
Subheadings under Heading 4107 range from 4107.11 to 4107.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 4107?
US MFN general duty rates for Heading 4107 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 4107?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 4107?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 4107?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 4107 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 4107?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 4107?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 4107?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.