# United States tariff line 4107.19.60.10: Upper leather > In the United States tariff, line 4107.19.60.10 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, upper leather; sole leather, upper leather. The general (MFN) duty rate is 5%. It falls under HS subheading 4107.19 in heading 41.07 (chapter 41). Source: https://border.bot/countries/united-states/hs-codes/4107196010 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) / [4107.19](https://border.bot/countries/united-states/hs-codes/410719) / [4107.19.60.10](https://border.bot/countries/united-states/hs-codes/4107196010) ## Key facts - Tariff line: 4107.19.60.10 - 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, upper leather; sole leather, upper leather - Duty (MFN): 5% - Preferential rates: From free (17 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - Tariff: [United States](https://border.bot/countries/united-states) - HS subheading: [4107.19](https://border.bot/hs-codes/410719) ## What this line covers In the United States tariff, line 4107.19.60.10 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, upper leather; sole leather, upper leather. Its legal text is “Upper leather”, read under “Whole hides and skins”, “Other”, “Other”, “Other” and “Upper leather; sole leather”. ## How it is structured It falls under HS subheading 4107.19 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 4107.19: Whole hides and skins - Within the subheading: Other - Within the subheading: Other - Within the subheading: Other - Within the subheading: Upper leather; sole leather - Line 4107.19.60.10: Upper leather ## Duty The general (MFN) duty rate is 5%. The rate is published on 4107.19.60. Duty-free entry applies to goods that qualify under 16 programmes, and to goods from a group of origins (origin group A). - Free: a group of origins (origin group A) (A) - Free: United States-Australia Free Trade Agreement (AU) - Free: United States-Bahrain Free Trade Agreement Implementation Act (BH) - Free: United States-Chile Free Trade Agreement (CL) - Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO) - Free: African Growth and Opportunity Act (D) - Free: Caribbean Basin Economic Recovery Act (E) - Free: United States-Israel Free Trade Area (IL) - Free: United States-Jordan Free Trade Area Implementation Act (JO) - Free: United States-Korea Free Trade Agreement Implementation Act (KR) - Free: United States-Morocco Free Trade Agreement Implementation Act (MA) - Free: United States-Oman Free Trade Agreement Implementation Act (OM) - Free: Dominican Republic-Central America-United States Free Trade Agreement (P) - Free: United States-Panama Trade Promotion Agreement Implementation Act (PA) - Free: United States-Peru Trade Promotion Agreement Implementation Act (PE) - Free: United States-Mexico-Canada Agreement (S) - Free: United States-Singapore Free Trade Agreement (SG) ## In other countries No other national tariff on border.bot has live lines under 4107.19 yet. - [The Harmonized System text for 4107.19](https://border.bot/hs-codes/410719) ## Other lines under 4107.19 - [4107.19.10.20](https://border.bot/countries/united-states/hs-codes/4107191020) Upper leather - [4107.19.10.40](https://border.bot/countries/united-states/hs-codes/4107191040) Lining leather - [4107.19.20.00](https://border.bot/countries/united-states/hs-codes/4107192000) Not fancy - [4107.19.30.00](https://border.bot/countries/united-states/hs-codes/4107193000) Fancy - [4107.19.40.00](https://border.bot/countries/united-states/hs-codes/4107194000) Buffalo - [4107.19.50.00](https://border.bot/countries/united-states/hs-codes/4107195000) Upholstery leather - [4107.19.60.50](https://border.bot/countries/united-states/hs-codes/4107196050) Sole leather - [4107.19.70.30](https://border.bot/countries/united-states/hs-codes/4107197030) Belting - [4107.19.70.40](https://border.bot/countries/united-states/hs-codes/4107197040) Glove and garment - [4107.19.70.50](https://border.bot/countries/united-states/hs-codes/4107197050) Bag, case, strap and collar - [4107.19.70.90](https://border.bot/countries/united-states/hs-codes/4107197090) Other - [4107.19.80.00](https://border.bot/countries/united-states/hs-codes/4107198000) Fancy - Previous line: [4107.19.50.00](https://border.bot/countries/united-states/hs-codes/4107195000) Upholstery leather - Next line: [4107.19.60.50](https://border.bot/countries/united-states/hs-codes/4107196050) Sole leather ## Frequently asked questions ### What does tariff line 4107.19.60.10 cover in the United States tariff? In the United States tariff, line 4107.19.60.10 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, upper leather; sole leather, upper leather. ### What is the general (MFN) duty on 4107.19.60.10 in the United States? The general (MFN) duty rate is 5%. The rate is published on 4107.19.60. ### Which preferential rates apply to 4107.19.60.10? Duty-free entry applies to goods that qualify under 16 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A). ## 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/4107196010.json