# United States tariff line 4101.50.20.00: Upper and lining

> In the United States tariff, line 4101.50.20.00 covers raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, whole hides and skins, of a weight exceeding 16 kg, of bovine animals (including buffalo), of a unit surface area not exceeding 28 square feet (2.6 m2), upper and lining. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4101.50 in heading 41.01 (chapter 41).

Source: https://border.bot/countries/united-states/hs-codes/4101502000
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 41](https://border.bot/countries/united-states/hs-codes/41) / [4101.50](https://border.bot/countries/united-states/hs-codes/410150) / [4101.50.20.00](https://border.bot/countries/united-states/hs-codes/4101502000)

## Key facts

- Tariff line: 4101.50.20.00
- Covers: Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, whole hides and skins, of a weight exceeding 16 kg, of bovine animals (including buffalo), of a unit surface area not exceeding 28 square feet (2.6 m2), upper and lining
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [4101.50](https://border.bot/hs-codes/410150)

## What this line covers

In the United States tariff, line 4101.50.20.00 covers raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, whole hides and skins, of a weight exceeding 16 kg, of bovine animals (including buffalo), of a unit surface area not exceeding 28 square feet (2.6 m2), upper and lining.

Its legal text is “Upper and lining”, read under “Whole hides and skins, of a weight exceeding 16 kg”, “Other”, “Of bovine animals (including buffalo)” and “Of a unit surface area not exceeding 28 square feet (2.6 m2)”.

## How it is structured

It falls under HS subheading 4101.50 in heading 41.01 (chapter 41). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 41: Raw hides and skins (other than furskins) and leather
- Heading 41.01: Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
- Subheading 4101.50: Whole hides and skins, of a weight exceeding 16 kg
- Within the subheading: Other
- Within the subheading: Of bovine animals (including buffalo)
- Within the subheading: Of a unit surface area not exceeding 28 square feet (2.6 m2)
- Line 4101.50.20.00: Upper and lining

## Duty

Goods under this line enter free of general (MFN) duty.

## In other countries

No other national tariff on border.bot has live lines under 4101.50 yet.

- [The Harmonized System text for 4101.50](https://border.bot/hs-codes/410150)

## Other lines under 4101.50

- [4101.50.10.10](https://border.bot/countries/united-states/hs-codes/4101501010) Cattle
- [4101.50.10.20](https://border.bot/countries/united-states/hs-codes/4101501020) Other
- [4101.50.10.91](https://border.bot/countries/united-states/hs-codes/4101501091) Of equine animals
- [4101.50.30.00](https://border.bot/countries/united-states/hs-codes/4101503000) Other
- [4101.50.35.00](https://border.bot/countries/united-states/hs-codes/4101503500) Of buffalo
- [4101.50.40.00](https://border.bot/countries/united-states/hs-codes/4101504000) Vegetable pretanned
- [4101.50.50.00](https://border.bot/countries/united-states/hs-codes/4101505000) Other
- [4101.50.70.00](https://border.bot/countries/united-states/hs-codes/4101507000) Other

- Previous line: [4101.50.10.91](https://border.bot/countries/united-states/hs-codes/4101501091) Of equine animals
- Next line: [4101.50.30.00](https://border.bot/countries/united-states/hs-codes/4101503000) Other

## Frequently asked questions

### What does tariff line 4101.50.20.00 cover in the United States tariff?

In the United States tariff, line 4101.50.20.00 covers raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, whole hides and skins, of a weight exceeding 16 kg, of bovine animals (including buffalo), of a unit surface area not exceeding 28 square feet (2.6 m2), upper and lining.

### What is the general (MFN) duty on 4101.50.20.00 in the United States?

Goods under this line enter free of general (MFN) duty.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/4101502000.json
