Upper leather; lining leather
Classified under heading 4104 / subheading 4104.49 — chapter 41 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 4104.49.10.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 4104 contains 13 tariff lines. The general rate on this line is duty-free, against an average of 3.8% across the heading (range 2.4%–5%).
| Metric | This line | Heading 4104 |
|---|---|---|
| General rate | Free | avg 3.8% |
| Duty-free lines | yes | 4 of 13 |
| Specific-rate lines | no | 0 |
Classification path
- 4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
- 4104.49Other
- 4104.49.10Upper leather; lining leather
All 13 tariff lines under heading 4104
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 4104.11.10 | Upper leather; lining leather | Free | 15% |
| 4104.11.30 | Buffalo | 2.4% | 25% |
| 4104.11.40 | Upper leather; sole leather | 5% | 25% |
| 4104.11.50 | Other | 3.3% | 25% |
| 4104.19.10 | Upper leather; lining leather | Free | 15% |
| 4104.19.40 | Upper leather; sole leather | 5% | 25% |
| 4104.19.50 | Other | 3.3% | 25% |
| 4104.41.10 | Upper leather; lining leather | Free | 15% |
| 4104.41.30 | Buffalo | 2.4% | 25% |
| 4104.41.40 | Upper leather; sole leather | 5% | 25% |
| 4104.49.10 | Upper leather; lining leatherthis page | Free | 15% |
| 4104.49.30 | Buffalo | 2.4% | 25% |
| 4104.49.40 | Upper leather; sole leather | 5% | 25% |
Using HTS 4104.49.10 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 4104.49.10 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.