# United States tariff lines under HS 4107.99

> The United States tariff splits HS 4107.99 (other, including sides: Other) into 9 national lines: 4107.99.40.00 (buffalo), 4107.99.50.00 (upholstery leather), 4107.99.60.10 (upper leather), 4107.99.60.50 (sole leather) and 5 others.

Source: https://border.bot/countries/united-states/hs-codes/410799
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) / [4107.99](https://border.bot/countries/united-states/hs-codes/410799)

## Key facts

- HS subheading: [4107.99](https://border.bot/hs-codes/410799)
- National lines: 9
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 41: Raw hides and skins (other than furskins) and leather

## United States lines under 4107.99

The United States tariff splits HS 4107.99 (other, including sides: Other) into 9 national lines: 4107.99.40.00 (buffalo), 4107.99.50.00 (upholstery leather), 4107.99.60.10 (upper leather), 4107.99.60.50 (sole leather) and 5 others.

- [4107.99.40.00](https://border.bot/countries/united-states/hs-codes/4107994000) Other, including sides, Other, Buffalo. Duty (MFN): 2.5%
- [4107.99.50.00](https://border.bot/countries/united-states/hs-codes/4107995000) Other, including sides, Other, Other, Upholstery leather. Duty (MFN): 2.8%
- [4107.99.60.10](https://border.bot/countries/united-states/hs-codes/4107996010) Other, including sides, Other, Other, Upper leather; sole leather, Upper leather. Duty (MFN): 5%
- [4107.99.60.50](https://border.bot/countries/united-states/hs-codes/4107996050) Other, including sides, Other, Other, Upper leather; sole leather, Sole leather. Duty (MFN): 5%
- [4107.99.70.30](https://border.bot/countries/united-states/hs-codes/4107997030) Other, including sides, Other, Other, Other, Not fancy, Belting. Duty (MFN): 5%
- [4107.99.70.40](https://border.bot/countries/united-states/hs-codes/4107997040) Other, including sides, Other, Other, Other, Not fancy, Glove and garment. Duty (MFN): 5%
- [4107.99.70.50](https://border.bot/countries/united-states/hs-codes/4107997050) Other, including sides, Other, Other, Other, Not fancy, Bag, case, strap and collar. Duty (MFN): 5%
- [4107.99.70.90](https://border.bot/countries/united-states/hs-codes/4107997090) Other, including sides, Other, Other, Other, Not fancy, Other. Duty (MFN): 5%
- [4107.99.80.00](https://border.bot/countries/united-states/hs-codes/4107998000) Other, including sides, Other, Other, Other, Fancy. Duty (MFN): 2.4%

## In other countries

No other national tariff on border.bot has live lines under 4107.99 yet.

- [The Harmonized System text for 4107.99](https://border.bot/hs-codes/410799)

- Previous subheading: [4107.92](https://border.bot/countries/united-states/hs-codes/410792) Grain splits
- Next subheading: [4112.00](https://border.bot/countries/united-states/hs-codes/411200) Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 4107.99?

The United States tariff splits HS 4107.99 (other, including sides: Other) into 9 national lines: 4107.99.40.00 (buffalo), 4107.99.50.00 (upholstery leather), 4107.99.60.10 (upper leather), 4107.99.60.50 (sole leather) and 5 others.

## 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/410799.json