4107.11.40.00

Buffalo

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: Other

Unit: m2 Heading: 4107 Chapter: 41 As of August 15, 2026

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)

2.5%

Column 2 (Non-NTR)

25%

Column 1 (Special / FTA)

Free

Eligible

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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%

Active

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

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. 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 →
  2. Base rate HTS 2023

    Column 1 general rate set to 2.5%.

Related CBP rulings

N357119 January 15, 2026

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

N357117 January 12, 2026

Country of origin determination for a chamois leather cleaning cloth

Country of origin determination for a chamois leather cleaning cloth

N310029 March 24, 2020

Country of origin of leather from Vietnam

Country of origin of leather from Vietnam

N256794 September 26, 2014

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

N245982 October 17, 2013

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

L86848 September 2, 2005

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

R00556 August 13, 2004

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

K87803 August 10, 2004

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

J85021 June 20, 2003

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.

I81106 May 14, 2002

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.

H86320 January 17, 2002

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

D81622 September 3, 1998

The tariff classification of snake skin leather from Nigeria.

The tariff classification of snake skin leather from Nigeria.

Other codes in heading 4107

View all 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 4107.11.40.00 from each major US trading partner.

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