# United States tariff line 4107.11.10.20: Upper leather > In the United States tariff, line 4107.11.10.20 covers 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, whole hides and skins, full grains, unsplit, of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, upper leather. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4107.11 in heading 41.07 (chapter 41). Source: https://border.bot/countries/united-states/hs-codes/4107111020 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) / [4107.11](https://border.bot/countries/united-states/hs-codes/410711) / [4107.11.10.20](https://border.bot/countries/united-states/hs-codes/4107111020) ## Key facts - Tariff line: 4107.11.10.20 - Covers: 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, whole hides and skins, full grains, unsplit, of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, upper leather - Duty (MFN): Free - Additional duties: None recorded - Restrictions: None recorded - Tariff: [United States](https://border.bot/countries/united-states) - HS subheading: [4107.11](https://border.bot/hs-codes/410711) ## What this line covers In the United States tariff, line 4107.11.10.20 covers 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, whole hides and skins, full grains, unsplit, of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, upper leather. Its legal text is “Upper leather”, read under “Whole hides and skins”, “Full grains, unsplit”, “Of bovines, and 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 4107.11 in heading 41.07 (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 41.07: 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 - Subheading 4107.11: Whole hides and skins - Within the subheading: Full grains, unsplit - Within the subheading: Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2) - Within the subheading: Upper leather; lining leather - Line 4107.11.10.20: Upper leather ## Duty Goods under this line enter free of general (MFN) duty. The rate is published on 4107.11.10. ## In other countries No other national tariff on border.bot has live lines under 4107.11 yet. - [The Harmonized System text for 4107.11](https://border.bot/hs-codes/410711) ## Other lines under 4107.11 - [4107.11.10.40](https://border.bot/countries/united-states/hs-codes/4107111040) Lining leather - [4107.11.20.00](https://border.bot/countries/united-states/hs-codes/4107112000) Not fancy - [4107.11.30.00](https://border.bot/countries/united-states/hs-codes/4107113000) Fancy - [4107.11.40.00](https://border.bot/countries/united-states/hs-codes/4107114000) Buffalo - [4107.11.50.00](https://border.bot/countries/united-states/hs-codes/4107115000) Upholstery leather - [4107.11.60.10](https://border.bot/countries/united-states/hs-codes/4107116010) Upper leather - [4107.11.60.60](https://border.bot/countries/united-states/hs-codes/4107116060) Sole leather - [4107.11.70.30](https://border.bot/countries/united-states/hs-codes/4107117030) Belting - [4107.11.70.40](https://border.bot/countries/united-states/hs-codes/4107117040) Glove and garment - [4107.11.70.50](https://border.bot/countries/united-states/hs-codes/4107117050) Bag, case, strap and collar - [4107.11.70.90](https://border.bot/countries/united-states/hs-codes/4107117090) Other - [4107.11.80.00](https://border.bot/countries/united-states/hs-codes/4107118000) Fancy - Previous line: [4106.92.00.00](https://border.bot/countries/united-states/hs-codes/4106920000) In the dry state (crust) - Next line: [4107.11.10.40](https://border.bot/countries/united-states/hs-codes/4107111040) Lining leather ## Frequently asked questions ### What does tariff line 4107.11.10.20 cover in the United States tariff? In the United States tariff, line 4107.11.10.20 covers 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, whole hides and skins, full grains, unsplit, of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2), upper leather; lining leather, upper leather. ### What is the general (MFN) duty on 4107.11.10.20 in the United States? Goods under this line enter free of general (MFN) duty. The rate is published on 4107.11.10. ## 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/4107111020.json