4104.19.50
Other
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: In the wet state (including wet-blue): Other: Other: Other
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
3.3%
Column 2 (Non-NTR)
25%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
Other Measure
9903.41.05
40%
ActiveBovine (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)
Effective from January 1, 2025
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 3.3%.
Related CBP rulings
The tariff classification of bovine and buffalo leather from India
This analysis has now been completed. The submitted sample is a representative portion of bovine hide measuring approximately 8.5 inches long by 5 inches wide. From the information provided,
Country of origin of leather from Vietnam
Country of origin of leather from Vietnam
The tariff classification of leather from Taiwan.
The submitted samples are swatches of embossed split cow or pig leather coated with PU and named Dur-hide or Dura-hide Leather. Sample A consists of 89% leather and 11% PU. Sample B 86% leather and 14% PU. Sample C 82% leather and 18% PU. S
The tariff classification of coated leather from China.
You submitted samples of the item in its finished state, of powder covered plastic sheeting and micro fabric powder. The samples will be returned to you. The submitted sample known as Action (Buckoff) Leather is constructed of bovine split
The tariff classification of cow leather from Korea.
The submitted sample is an Item 973 Cow Split PU Coated Leather. It is a grain split that has been buffed and is 1.1mm to 1.3mm thick and coated with a 0.1mm to 0.2mm polyurethane film. The leather is used to manufacture ladies handbags.
The tariff classification of bovine leather from Norway and Germany.
The submitted samples are two pieces of bovine leather called Aarenes and Schafstall.
The tariff classification of leather from China.
The submitted samples are of “Action Leather” and “Patent Action Leather.” Both leathers are of full grain split cow. The “Action Leather” is white and is coated with a thin layer of plastic with has a mild sheen. The “Patent Action Leather
The tariff classification of leather from Korea and China.
The submitted samples, identified as Black Action Leather A, B, C, D, are four swatches of leather that have been buffed and snuffed and coated with PU. The leather will be used to produce boots.
The tariff classification of leather from China.
The submitted sample is a swatch of tanned full grain cowhide leather that will be used to manufacture sweat bands for helmets and hard hats.
The tariff classification of leather from Taiwan.
The submitted sample is a swatch of leather called “Bentac” consisting of polyurethane sheet laminated to bovine split leather. “Bentac” has a total thickness of 1.8-2.0 mm and is comprised of polyurethane, which has a thickness of 0.3+/-0.
The tariff classification of fancy leather from Spain, Italy.
The submitted sample is a swatch of bovine leather. The leather will be used to make waist belts. It is our understanding that the leather will be imported in the full grain state and in a state other than full grain. The leather is subject
The tariff classification of leather from the Netherlands.
The submitted sample, Comfort Turbo, is bovine leather without hair on, which has been embossed. The leather is used as uppers in the manufacture of footwear.
Other codes in heading 4104
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4104.19.50 from each major US trading partner.
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