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:

Part of Chapter 41 — Raw Hides, Skins, Leather, Section VIII.

Subheadings and tariff lines

4107D01Whole hides and skins:

4107.11Full grains, unsplit:

4107.11D02Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):

4107.11.10Upper leather; lining leather 4107.11.10.20Upper leather 4107.11.10.40Lining leather

4107.11D03Other:

4107.11.20.00Not fancy 4107.11.30.00Fancy

4107.11D04Other:

4107.11.40.00Buffalo

4107.11D05Other:

4107.11.50.00Upholstery leather 4107.11.60Upper leather; sole leather 4107.11.60.10Upper leather 4107.11.60.60Sole leather

4107.11.40.00D06Other:

4107.11.70Not fancy 4107.11.70.30Belting 4107.11.70.40Glove and garment 4107.11.70.50Bag, case, strap and collar 4107.11.70.90Other 4107.11.80.00Fancy 4107.12Grain splits:

4107.12D07Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):

4107.12.10Upper leather; lining leather 4107.12.10.20Upper leather 4107.12.10.40Lining leather

4107.12D08Other:

4107.12.20.00Not fancy 4107.12.30.00Fancy

4107.12D09Other:

4107.12.40.00Buffalo

4107.12D10Other:

4107.12.50.00Upholstery leather 4107.12.60Upper leather; sole leather 4107.12.60.10Upper leather 4107.12.60.60Sole leather

4107.12.40.00D11Other:

4107.12.70Not fancy 4107.12.70.30Belting 4107.12.70.40Glove and garment 4107.12.70.50Bag, case, strap and collar 4107.12.70.90Other 4107.12.80.00Fancy 4107.19Other:

4107.19D12Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2):

4107.19.10Upper leather; lining leather 4107.19.10.20Upper leather 4107.19.10.40Lining leather

4107.19D13Other:

4107.19.20.00Not fancy 4107.19.30.00Fancy

4107.19D14Other:

4107.19.40.00Buffalo

4107.19D15Other:

4107.19.50.00Upholstery leather 4107.19.60Upper leather; sole leather 4107.19.60.10Upper leather 4107.19.60.50Sole leather

4107.19.40.00D16Other:

4107.19.70Not fancy 4107.19.70.30Belting 4107.19.70.40Glove and garment 4107.19.70.50Bag, case, strap and collar 4107.19.70.90Other 4107.19.80.00Fancy

4107D17Other, including sides:

4107.91Full grains, unsplit: 4107.91.40.00Buffalo

4107.91D18Other:

4107.91.50.00Upholstery leather 4107.91.60Upper leather; sole leather 4107.91.60.10Upper leather 4107.91.60.50Sole leather

4107.91.40.00D19Other:

4107.91.70Not fancy 4107.91.70.30Belting 4107.91.70.40Glove and garment 4107.91.70.50Bag, case, strap and collar 4107.91.70.90Other 4107.91.80.00Fancy 4107.92Grain splits: 4107.92.40.00Buffalo

4107.92D20Other:

4107.92.50.00Upholstery leather 4107.92.60Upper leather; sole leather 4107.92.60.10Upper leather 4107.92.60.50Sole leather

4107.92.40.00D21Other:

4107.92.70Not fancy 4107.92.70.30Belting 4107.92.70.40Glove and garment 4107.92.70.50Bag, case, strap and collar 4107.92.70.90Other 4107.92.80.00Fancy 4107.99Other: 4107.99.40.00Buffalo

4107.99D22Other:

4107.99.50.00Upholstery leather 4107.99.60Upper leather; sole leather 4107.99.60.10Upper leather 4107.99.60.50Sole leather

4107.99.40.00D23Other:

4107.99.70Not fancy 4107.99.70.30Belting 4107.99.70.40Glove and garment 4107.99.70.50Bag, case, strap and collar 4107.99.70.90Other 4107.99.80.00Fancy

Recent CBP rulings on heading 4107

N357119 January 15, 2026

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

K87803 August 10, 2004

The tariff classification of leather hides for use in the manufacture of custom made automotive seat covers from China

J85021 June 20, 2003

The tariff classification of a leather sheet and leather sleeve from Columbia.

I81106 May 14, 2002

The tariff classification of bovine leather from China and/or India.

H86320 January 17, 2002

The tariff classification of leather from Germany

D81622 September 3, 1998

The tariff classification of snake skin leather from Nigeria.

Classifying products under 4107?

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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:

Subheadings and tariff lines

Recent CBP rulings on heading 4107

The country of origin of chamois wash mitt and chamois demist pad

Country of origin determination for a chamois leather cleaning cloth

Country of origin of leather from Vietnam

The tariff classification of flocked bovine leather from South Korea.

The tariff classification of cowhide from Italy.

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 tariff classification of leather hides for use in the manufacture of custom made automotive seat covers from China

The tariff classification of a leather sheet and leather sleeve from Columbia.

The tariff classification of bovine leather from China and/or India.

The tariff classification of leather from Germany

The tariff classification of snake skin leather from Nigeria.

Classifying products under 4107?