# United States tariff line 4107.92.60.50: Sole leather > In the United States tariff, line 4107.92.60.50 covers other, including sides, grain splits, upper leather; sole leather, sole leather. The general (MFN) duty rate is 3.3%. It falls under HS subheading 4107.92 in heading 41.07 (chapter 41). Source: https://border.bot/countries/united-states/hs-codes/4107926050 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) / [4107.92](https://border.bot/countries/united-states/hs-codes/410792) / [4107.92.60.50](https://border.bot/countries/united-states/hs-codes/4107926050) ## Key facts - Tariff line: 4107.92.60.50 - Covers: Other, including sides, grain splits, upper leather; sole leather, sole leather - Duty (MFN): 3.3% - 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: [4107.92](https://border.bot/hs-codes/410792) ## What this line covers In the United States tariff, line 4107.92.60.50 covers other, including sides, grain splits, upper leather; sole leather, sole leather. Its legal text is “Sole leather”, read under “Other, including sides”, “Grain splits”, “Other” and “Upper leather; sole leather”. ## How it is structured It falls under HS subheading 4107.92 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 4107.92: Other, including sides - Within the subheading: Grain splits - Within the subheading: Other - Within the subheading: Upper leather; sole leather - Line 4107.92.60.50: Sole leather ## Duty The general (MFN) duty rate is 3.3%. The rate is published on 4107.92.60. 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 4107.92 yet. - [The Harmonized System text for 4107.92](https://border.bot/hs-codes/410792) ## Other lines under 4107.92 - [4107.92.40.00](https://border.bot/countries/united-states/hs-codes/4107924000) Buffalo - [4107.92.50.00](https://border.bot/countries/united-states/hs-codes/4107925000) Upholstery leather - [4107.92.60.10](https://border.bot/countries/united-states/hs-codes/4107926010) Upper leather - [4107.92.70.30](https://border.bot/countries/united-states/hs-codes/4107927030) Belting - [4107.92.70.40](https://border.bot/countries/united-states/hs-codes/4107927040) Glove and garment - [4107.92.70.50](https://border.bot/countries/united-states/hs-codes/4107927050) Bag, case, strap and collar - [4107.92.70.90](https://border.bot/countries/united-states/hs-codes/4107927090) Other - [4107.92.80.00](https://border.bot/countries/united-states/hs-codes/4107928000) Fancy - Previous line: [4107.92.60.10](https://border.bot/countries/united-states/hs-codes/4107926010) Upper leather - Next line: [4107.92.70.30](https://border.bot/countries/united-states/hs-codes/4107927030) Belting ## Frequently asked questions ### What does tariff line 4107.92.60.50 cover in the United States tariff? In the United States tariff, line 4107.92.60.50 covers other, including sides, grain splits, upper leather; sole leather, sole leather. ### What is the general (MFN) duty on 4107.92.60.50 in the United States? The general (MFN) duty rate is 3.3%. The rate is published on 4107.92.60. ### Which preferential rates apply to 4107.92.60.50? 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/4107926050.json