WCO classification path

  1. Chapter41Raw hides and leather
  2. Heading4104Tanned or crust hides and skins of bovine(including buffalo) or equine animals, without hair on, whether or not plit, but not further prepared
  3. Subheading410419Other
  4. National4104.19.40Upper leather; sole leather

4104.19.40

"Upper leather; sole leather"

HS code 4104.19.40 (Chapter 41 "Raw hides and leather"; Heading 4104 "Tanned or crust hides and skins of bovine(including buffalo) or equine animals, without hair on, whether or not plit, but not further prepared"; Subheading 410419 "Other") under the United States tariff schedule classifies "Upper leather; sole leather". United States customs apply MFN rate of 5%, Column 2 rate 25%. 17 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
5%
第二栏税率
Column 2 rate
25%

FTA Preferential Rates

17 agreements available · certificate of origin required

AgreementRate
AFree
AUFree
BHFree
CLFree
COFree
DFree
EFree
ILFree
JOFree
KRFree
MAFree
OMFree
PFree
PAFree
PEFree
SFree
SGFree

Global Benchmark

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HS-6 prefix 4104.19 across other jurisdictions

IN
India
10
ID
Indonesia
0.00
MY
Malaysia
0%
PH
Philippines
—
TH
Thailand
20.00
VN
Vietnam
4.5
JP
Japan
Free
KR
Korea
3
AU
Australia
Free
BR
Brazil
3.6%
MX
Mexico
Ex.*
CN
China
6%
4104.19.40 · Upper leather; sole leather · United States · Treayo