Harmonized Tariff Schedule of the U.S. › Chapter 41 Raw hides and skins (other than furskins) and leather

4107.99.60.50Tariff line

Classification path

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
4107
Other, including sides
Other
Other
Upper leather; sole leather
Sole leather
4107.99.60.50

Rates of duty

General rate (Column 1)5%
SpecialFree (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 225%
Unitm2

Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)

Printed page 1770

Measure flags

for origin CN, entry date 2026-10-26 · base rate 5%

  • Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
  • China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 4107.99.60 is on L3

Confirmed total 42.5% · max 42.5%Full duty breakdown →

U.S. → China →