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HSChapter 41
U.S. exports of bovine & equine leather, including sides, further prepared, nesoi (HS 410799) totaled $1.1M in July 2026.
Importers of Bovine & Equine Leather, Including Sides, Further Prepared, NESOI paid $53K in duties in July 2026 — an effective duty rate of 16% on $327K in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: July 2026 dataHeading 410799 is the residual category for further-prepared bovine and equine leather in side and non-whole forms that does not qualify as full-grain unsplit (410791) or grain-split (410792) — capturing corrected-grain, suede, and other surface-modified cuts widely used across footwear, apparel, and accessories manufacturing. The US schedule maintains the full end-use matrix with lines for upholstery (4107995000), upper leather, sole leather, belt leather, glove/garment leather, bag/case/strap leather, and fancy leather (4107998000), plus a buffalo parchment-dressed line (4107994000). Because this heading serves as the catch-all for non-standard grain treatments in non-whole forms, importers should exhaust the more specific headings before classifying here.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
105 shipments/mo
Using 410799 as a default can result in misclassification if the leather is actually full-grain unsplit (410791) or grain-split (410792), which carry different duty rates. CBP may request laboratory analysis or tannery documentation to verify grain status during examination, and post-entry audits can trigger penalties for systematic misclassification. Importers should obtain grain-status certification from the tannery before filing.
Fancy leather under 4107998000 includes sides and cuts that have been embossed with decorative patterns, printed, metallized, or given a distinctive ornamental surface finish. The fancy designation is based on the decorative surface treatment applied after tanning, not on the quality of the underlying hide. Importers should confirm with the supplier whether any post-tanning decorative finishing qualifies the goods as fancy before selecting between the fancy and non-fancy lines.
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HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 4107997090 | Bov/Eq Lther,NESOI Exc Grn Split, Nt Fancy NESOI | $395K | 3.78% | 25.43% | $15K |
| 4107996010 | Bovine/Equine Upper Leather, Except Whole, NESOI | $120K | 5.11% | 34.03% | $6K |
| 4107995000 | Bvn&eqn Uphlstry Lthr NESOI,Splt Grn,Furth Prep | $108K | 19.20% | 100.00% | $21K |
| 4107998000 | Bovine/Equine Lthr, Fancy, NESOI | $42K | 11.94% | 98.77% | $5K |
| 4107997040 | Bvn/Equin Glv/Gar Lthr,NESOI, Nt Fncy | $24K | 15.00% | 100.00% | $4K |
| 4107997050 | Bvn/Equin Bg,Cs,St,Clr Ltr,Nt Fcy NESOI | $13K | 17.65% | 100.00% | $2K |
| 4107994000 | Buffalo Leather NESOI, Incl Sides Ot Grn Splt, Par | $260 | 12.69% | 100.00% | $33 |
| 4107997030 | Bvn/Equin Belt Lthr, Nt Fncy, NESOI,Prep Aft Tan | $0 | -- | -- | -- |
| 4107996050 | Bov/Equine Sole Lthr,NESOI,Furt Prep Aft Tan/Crust | $0 | -- | -- | -- |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
ImportsExports
Imports
$702KYoY · Pro
Exports
$1.1MYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.
Exports · July 2026
destination
Vietnam and Canada together take 68% of it.
customs district
origin
entry
rate provision · imports
53.4% enters free of duty; the effective duty rate is 7.50%.