# United States tariff line 4104.49.10.40: Lining leather

> In the United States tariff, line 4104.49.10.40 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust), whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, lining leather. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4104.49 in heading 41.04 (chapter 41).

Source: https://border.bot/countries/united-states/hs-codes/4104491040
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) / [4104.49](https://border.bot/countries/united-states/hs-codes/410449) / [4104.49.10.40](https://border.bot/countries/united-states/hs-codes/4104491040)

## Key facts

- Tariff line: 4104.49.10.40
- Covers: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust), whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, lining leather
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [4104.49](https://border.bot/hs-codes/410449)

## What this line covers

In the United States tariff, line 4104.49.10.40 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust), whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, lining leather.

Its legal text is “Lining leather”, read under “In the dry state (crust)”, “Other”, “Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)” and “Upper leather; lining leather”.

## How it is structured

It falls under HS subheading 4104.49 in heading 41.04 (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 41.04: Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
- Subheading 4104.49: In the dry state (crust)
- Within the subheading: Other
- Within the subheading: Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2)
- Within the subheading: Upper leather; lining leather
- Line 4104.49.10.40: Lining leather

## Duty

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

The rate is published on 4104.49.10.

## In other countries

No other national tariff on border.bot has live lines under 4104.49 yet.

- [The Harmonized System text for 4104.49](https://border.bot/hs-codes/410449)

## Other lines under 4104.49

- [4104.49.10.20](https://border.bot/countries/united-states/hs-codes/4104491020) Upper leather
- [4104.49.20.00](https://border.bot/countries/united-states/hs-codes/4104492000) Other
- [4104.49.30.10](https://border.bot/countries/united-states/hs-codes/4104493010) Upper leather
- [4104.49.30.60](https://border.bot/countries/united-states/hs-codes/4104493060) Other
- [4104.49.40.10](https://border.bot/countries/united-states/hs-codes/4104494010) Upper leather
- [4104.49.40.60](https://border.bot/countries/united-states/hs-codes/4104494060) Other
- [4104.49.50.00](https://border.bot/countries/united-states/hs-codes/4104495000) Other

- Previous line: [4104.49.10.20](https://border.bot/countries/united-states/hs-codes/4104491020) Upper leather
- Next line: [4104.49.20.00](https://border.bot/countries/united-states/hs-codes/4104492000) Other

## Frequently asked questions

### What does tariff line 4104.49.10.40 cover in the United States tariff?

In the United States tariff, line 4104.49.10.40 covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, in the dry state (crust), whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, lining leather.

### What is the general (MFN) duty on 4104.49.10.40 in the United States?

Goods under this line enter free of general (MFN) duty. The rate is published on 4104.49.10.

## 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/4104491040.json