HS Code Heading

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 41.14

41.07 Heading
Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

About HS Code 4107

Heading 4107 covers leather further prepared after tanning or crusting, including parchment-dressed leather, specifically from bovine (including buffalo) or equine animals, without hair on, whether or not split. Crucially, this heading represents *finished* leather, ready for direct use in manufacturing. The phrase 'further prepared' is the key differentiator from headings like 4104. This preparation can include dyeing, oiling, fat-liquoring, graining, embossing, buffing, polishing, coating, or other surface treatments that give the leather its final aesthetic and functional properties. 'Parchment-dressed leather' is a specific historical and technical term for leather processed to resemble parchment, typically used for decorative or specialized applications. This classification is extremely significant for the global manufacturing of a wide array of leather products, including footwear, apparel, upholstery, automotive interiors, and leather goods. It signifies a high-value stage in the leather supply chain, where raw hides have been transformed into a durable, aesthetically pleasing, and functional material. The exclusion 'other than leather of heading 41.14' is important, as 41.14 covers specific types like patent leather and metallized leather, which have distinct finishing characteristics. For trade compliance, accurately identifying the degree of finishing and distinguishing it from semi-finished (crust) leather (4104) is paramount to ensure correct duty assessment and regulatory adherence. This heading forms the backbone of the finished bovine and equine leather trade, enabling global production of consumer goods.

Products Under This Code

Finished bovine nappa leather, automotive upholstery leather, full grain cowhide for footwear, corrected grain buffalo leather for furniture, dyed equine leather for belts, embossed bovine leather for handbags, split bovine leather for linings, waterproof cowhide, oil-tanned buffalo leather, vegetable-tanned bovine tooling leather, aniline-dyed cowhide, semi-aniline buffalo leather, pigmented bovine leather, parchment-dressed cowhide, pull-up leather, waxed bovine leather, printed grain cowhide, burnished bovine leather, suede bovine leather (split), nubuck bovine leather, chrome-free finished cowhide, fire-resistant bovine leather, scratch-resistant buffalo leather, technical bovine leather, specialized equestrian leather

Real World Examples

A German manufacturer of luxury automobiles imports finished, automotive-grade bovine upholstery leather from Italy via truck routes through the Alps, for use in car interiors. In another instance, a Brazilian tannery exports containers of finished, full-grain cowhide for footwear from the Port of Santos to Vietnam, destined for shoe factories in Ho Chi Minh City. A third example involves an Argentinian company shipping embossed bovine leather for handbags from Buenos Aires to France, primarily to luxury brand manufacturers in Paris, via air cargo or sea freight.

Common Misclassification

A common misclassification is confusing finished leather (4107) with crust leather (4104). Crust leather (4104) is 'not further prepared,' meaning it lacks the specific dyes, coatings, or surface treatments that define finished leather. Another error involves misclassifying specialized leathers like patent leather or metallized leather, which belong to 4114, under 4107. The 'further prepared' clause in 4107 indicates readiness for manufacturing, but it does not encompass the highly specific finishes of 4114, which typically incur different duty rates. Understanding the degree and type of finishing is crucial.

Subheadings 6

4107.11 Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, full grain, unsplit 4107.12 Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits 4107.19 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit) 4107.91 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, full grain, unsplit 4107.92 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits 4107.99 Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits)

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Related Codes

41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, salted, dried, limed, pickled, otherwise preserved but not tanned, parchment dressed or further prepared), whether or not dehaired or split 41.02 Raw skins of sheep or lambs (fresh, salted, dried, limed, pickled or otherwise preserved, but not further prepared), whether or not with wool on or split 41.03 Raw hides and skins n.e.c in headings no. 4101, 4102; fresh, salted, dried, pickled or otherwise preserved, not further prepared, whether or not dehaired or split 41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 41.05 Tanned or crust skins of sheep and lambs, without wool on, whether or not split, but not further prepared 41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared 41.12 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 41.14 41.13 Leather further prepared after tanning or crusting, including parchment-dressed leather, of animals (other than ovine), without wool or hair on, whether or not split, other than leather of heading 41.14 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Trade Overview

Italy, Brazil, Argentina, the United States, and Germany are major producers and exporters of finished bovine and equine leather under 4107. Italy is particularly renowned for high-quality fashion and automotive leather. Major importers include China, Vietnam, Mexico, and various EU countries, which have large manufacturing sectors for footwear, apparel, and furniture. Trade agreements often influence tariffs, with finished leather generally facing higher duties than raw or semi-processed hides. Environmental regulations concerning tanning chemicals and sustainable sourcing are increasingly impacting trade flows for these products.

Frequently Asked Questions

What is HS code 4107?

HS code 4107 is a 4-digit heading in the Harmonized System that 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 41.14. Heading 4107 covers leather further prepared after tanning or crusting, including parchment-dressed leather, specifically from bovine (including buffalo) or equine animals, without hair on, whether or not split. Crucially, this heading represents *finished* leather, ready for direct use in manufacturing. The phrase 'further prepared' is the key differentiator from headings like 4104. This preparation can include dyeing, oiling, fat-liquoring, graining, embossing, buffing, polishing, coating, or other surface treatments that give the leather its final aesthetic and functional properties. 'Parchment-dressed leather' is a specific historical and technical term for leather processed to resemble parchment, typically used for decorative or specialized applications. This classification is extremely significant for the global manufacturing of a wide array of leather products, including footwear, apparel, upholstery, automotive interiors, and leather goods. It signifies a high-value stage in the leather supply chain, where raw hides have been transformed into a durable, aesthetically pleasing, and functional material. The exclusion 'other than leather of heading 41.14' is important, as 41.14 covers specific types like patent leather and metallized leather, which have distinct finishing characteristics. For trade compliance, accurately identifying the degree of finishing and distinguishing it from semi-finished (crust) leather (4104) is paramount to ensure correct duty assessment and regulatory adherence. This heading forms the backbone of the finished bovine and equine leather trade, enabling global production of consumer goods.

What products fall under HS code 4107?

Finished bovine nappa leather, automotive upholstery leather, full grain cowhide for footwear, corrected grain buffalo leather for furniture, dyed equine leather for belts, embossed bovine leather for handbags, split bovine leather for linings, waterproof cowhide, oil-tanned buffalo leather, vegetable-tanned bovine tooling leather, aniline-dyed cowhide, semi-aniline buffalo leather, pigmented bovine leather, parchment-dressed cowhide, pull-up leather, waxed bovine leather, printed grain cowhide, burnished bovine leather, suede bovine leather (split), nubuck bovine leather, chrome-free finished cowhide, fire-resistant bovine leather, scratch-resistant buffalo leather, technical bovine leather, specialized equestrian leather

What are common misclassifications for HS code 4107?

A common misclassification is confusing finished leather (4107) with crust leather (4104). Crust leather (4104) is 'not further prepared,' meaning it lacks the specific dyes, coatings, or surface treatments that define finished leather. Another error involves misclassifying specialized leathers like patent leather or metallized leather, which belong to 4114, under 4107. The 'further prepared' clause in 4107 indicates readiness for manufacturing, but it does not encompass the highly specific finishes of 4114, which typically incur different duty rates. Understanding the degree and type of finishing is crucial.

Which countries trade the most under HS code 4107?

Italy, Brazil, Argentina, the United States, and Germany are major producers and exporters of finished bovine and equine leather under 4107. Italy is particularly renowned for high-quality fashion and automotive leather. Major importers include China, Vietnam, Mexico, and various EU countries, which have large manufacturing sectors for footwear, apparel, and furniture. Trade agreements often influence tariffs, with finished leather generally facing higher duties than raw or semi-processed hides. Environmental regulations concerning tanning chemicals and sustainable sourcing are increasingly impacting trade flows for these products.

How is HS code 4107 structured?

HS code 4107 is a 4-digit heading under Chapter 41 of the Harmonized System. The first 2 digits (41) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.