4107.91
Full grains, unsplit
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 > Other, including sides
Where this code sits
- Section VIII · Chapter41 — RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHERRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
- Heading4107 — 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
- Subheading4107.91 — Full grains, unsplit
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.
Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.
Paste 4107.91 into the lookup and follow it down to your national line.
US national lines under 4107.91
The United States subdivides this subheading into 11 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.
| Line | Description | General | Preferential |
|---|---|---|---|
| 4107.91.40.00 | Buffalo | 2.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.50.00 | Upholstery leather | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.60 | Upper leather; sole leather | 3.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.60.10 | Upper leather | 3.3% stated on 41079160 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.60.50 | Sole leather | 3.3% stated on 41079160 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.70 | Not fancy | 5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.70.30 | Belting | 5% stated on 41079170 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.70.40 | Glove and garment | 5% stated on 41079170 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.70.50 | Bag, case, strap and collar | 5% stated on 41079170 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.70.90 | Other | 5% stated on 41079170 | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 4107.91.80.00 | Fancy | 2.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 4107.91
The US lines under this subheading offer a reduced or free rate under 17 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.
Generalized System of Preferences
Normally supported by: GSP claim
United States-Australia Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Bahrain Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Chile Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
United States-Colombia Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
African Growth and Opportunity Act
Caribbean Basin Economic Recovery Act
United States-Israel Free Trade Area
Normally supported by: Certification / claim under a US free trade agreement
United States-Jordan Free Trade Area Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Korea Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Morocco Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Oman Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
Dominican Republic-Central America-United States Free Trade Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Panama Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Peru Trade Promotion Agreement Implementation Act
Normally supported by: Certification / claim under a US free trade agreement
United States-Mexico-Canada Agreement
Normally supported by: USMCA certification of origin
United States-Singapore Free Trade Agreement
Normally supported by: Certification / claim under a US free trade agreement
Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.
What chapter 41 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
1. This chapter does not cover:
- (a) Parings or similar waste, of raw hides or skins (heading 0511);
- (b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
- (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Chapter 41 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading 0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2. (a) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(b) For the purposes of headings 4104 to 4106, the term “crust” includes hides and skins that have been retanned, colored or fat-liquored (stuffed) prior to drying.
3. Throughout the tariff schedule the expression "composition leather" means only substances of the kind referred to in heading 4115.
Chapter 41 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. The term "fancy" as applied to leather, means leather which has been embossed, printed or otherwise decorated in any manner or to any extent (including leather on which the original grain has been accentuated by any process, but excluding leather of subheading 4114.20).
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 4107
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
(b) the term "leather" refers to the goods of headings 4107 and 4112 to 4114.
Other subheadings under 4107
Elsewhere in chapter 41
Importing 4107.91 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 4107.91?
4107.91 covers Full grains, unsplit. It sits under heading 4107 (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) in chapter 41, raw hides and skins (other than furskins) and leather.
What is the US duty rate for 4107.91?
There is no single rate: this subheading splits into 11 US national lines with 5 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.
What is excluded from chapter 41?
1. This chapter does not cover: (a) Parings or similar waste, of raw hides or skins (heading 0511); (b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or (c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.