Chapter 41, Hides and skins / Heading 4107
HTS 4107.11.50.00: Upholstery leather
Schedule text: Upholstery leather. Classification: 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 › Whole hides and skins › Full grains, unsplit › Other › Other › Upholstery leather
General rate of duty
2.8%
Column 1, USITC schedule
From China, all in
40.3%
Priced live by the Gateway engine
Section 301 China
25%
List 3
Forced labor 301
12.5%
9903.05.31
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 2.8% 4107.11.50.00 | 2.8% | $280.00 |
Section 301 China (List 3) | 25% | $2,500.00 |
Section 301 forced labor 9903.05.31 | 12.5% | $1,250.00 |
Effective duty rate | 40.3% | $4,030.00 |
Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.
Questions about this example
- What is HTS code 4107.11.50.00?
- HTS 4107.11.50.00 covers upholstery leather; the schedule's own line text is "Upholstery leather". Its full classification path in the Harmonized Tariff Schedule of the United States is: 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 › Whole hides and skins › Full grains, unsplit › Other › Other › Upholstery leather. It sits in chapter 41 (Hides and skins) under heading 4107.
- What is the general duty rate for HTS 4107.11.50.00?
- The Column 1 general rate of duty is 2.8%. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
- What is the tariff on HTS 4107.11.50.00 from China?
- Priced on $10,000 of goods, the effective duty from China is 40.3%: 2.8% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
- Which lines are related to HTS 4107.11.50.00?
- Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.