Upper leather; lining leather
Classified under heading 4107 / subheading 4107.12 — 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 4107.12.10.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 4107 contains 15 tariff lines. The general rate on this line is duty-free, against an average of 4.4% across the heading (range 3.3%–5%).
| Metric | This line | Heading 4107 |
|---|---|---|
| General rate | Free | avg 4.4% |
| Duty-free lines | yes | 3 of 15 |
| Specific-rate lines | no | 0 |
Classification path
- 4107Leather 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
- 4107.12Grain splits
- 4107.12.10Upper leather; lining leather
All 15 tariff lines under heading 4107
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 4107.11.10 | Upper leather; lining leather | Free | 15% |
| 4107.11.60 | Upper leather; sole leather | 3.3% | 25% |
| 4107.11.70 | Not fancy | 5% | 25% |
| 4107.12.10 | Upper leather; lining leatherthis page | Free | 15% |
| 4107.12.60 | Upper leather; sole leather | 3.3% | 25% |
| 4107.12.70 | Not fancy | 5% | 25% |
| 4107.19.10 | Upper leather; lining leather | Free | 15% |
| 4107.19.60 | Upper leather; sole leather | 5% | 25% |
| 4107.19.70 | Not fancy | 5% | 25% |
| 4107.91.60 | Upper leather; sole leather | 3.3% | 25% |
| 4107.91.70 | Not fancy | 5% | 25% |
| 4107.92.60 | Upper leather; sole leather | 3.3% | 25% |
| 4107.92.70 | Not fancy | 5% | 25% |
| 4107.99.60 | Upper leather; sole leather | 5% | 25% |
| 4107.99.70 | Not fancy | 5% | 25% |
Using HTS 4107.12.10 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. 4107.12.10 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.