4107.99.50.00
Upholstery leather
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: Other, including sides: Other: Other
Duty rates
Column 1 (General / MFN)
2.8%
Column 2 (Non-NTR)
20%
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%
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)
Effective from January 1, 2025
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The country of origin of chamois wash mitt and chamois demist pad
Samples were submitted with your request and will be retained. Article #74127/2, described as the NIGRIN™ “Chamois Mitt,” is leather wash mitt designed to be used for streak-free drying and polishing of vehicles and household surfaces. The
Country of origin determination for a chamois leather cleaning cloth
Country of origin determination for a chamois leather cleaning cloth
Country of origin of leather from Vietnam
Country of origin of leather from Vietnam
The tariff classification of flocked bovine leather from South Korea.
From the information you provided, the Micro Pile Flocked Split Leather is whole, flesh-split, dehaired cow hides, which have been fully tanned and further prepared by shaving to adjust the thickness of the skin, softened, stuffed with natu
The tariff classification of cowhide from Italy.
The samples are being retained by this office. The submitted samples, Style Classico and Style Luxtan, are swatches of embossed split cowhide coated with polyurethane. They are fully tanned, buffed on the grain, dyed and coated with a polyu
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of leather trimmings from Canada; Article 509
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of leather trimmings from Canada; Article 509
The tariff classification of leather from Germany
The leather will be imported as whole hides that are approximately 17 square feet each. Your letter indicates the dyed split leather crust will be covered with a pigmented aqueous based urethane. The desired grain pattern is imparted by a m
The tariff classification of leather hides for use in the manufacture of custom made automotive seat covers from China
This office has retained the sample you submitted. Your letter indicates that the hides are whole uncut cowhides that average around 50 square feet each. They are fully tanned, buffed on the grain and coated with a urethane finish that is e
The tariff classification of a leather sheet and leather sleeve from Columbia.
As requested, the sample will be returned to you. The submitted sample is REFLEX finished cowhide leather.
The tariff classification of bovine leather from China and/or India.
Model # 90100HIDES is a tanned bovine leather whole hide, with a surface area exceeding 28 square feet, which has been buffed and/or snuffed, 1.1 mm thick, that is used as upholstery leather.
The tariff classification of leather from Germany
The submitted sample is a representative portion of bovine whole hide, unsplit leather that is approximately 1.0-1.3 mm thickness. The leather has been further prepared after tanning. The leather is used in upholstery leather for automotive
The tariff classification of snake skin leather from Nigeria.
The tariff classification of snake skin leather from Nigeria.
Other codes in heading 4107
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 4107.99.50.00 from each major US trading partner.
Need to defend this classification?
TariffLens generates GRI reasoning, cites the right CBP rulings, and builds the audit trail you need for reasonable care.
Book a demo →