HTS Code · Chapter 41 · Updated Oct 26, 2026

4104.19.40Upper leather; sole leather

Also written 41041940

HTS Code 4104.19.40 covers any article best defined as Raw 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)Raw hides and skins (other than furskins) and leatherTanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:In the wet state (including wet-blue):Other:Other:Other:Upper leather; sole leather in the Harmonized Tariff Schedule — covering 2 sub-classifications.

From China, the total duty on 4104.19.40 last changed on Jul 24, 2026, from 40% to 42.5%. It has changed 2 times since Nov 17, 2025.

Estimated Duty on 4104.19.40

$10,000.00 by ocean, entered Oct 26, 2026

Country of origin

China

Total duty: 42.5%; $4,250.00 on this shipment
Fees: 0.47%; MPF + HMF · $47.14
Duty + fees: 42.97%; Payable to CBP
Landed cost: $14,297.14; On $10,000.00 customs value

Base duty5%
Section 301 – China25%
Section 301 – Forced Labor12.5%
Customs fees0.47%

Chapter 99 lines9903.88.03 Section 301 China: List 39903.05.31 Section 301 Forced Labor – China

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Base Duty Rates for 4104.19.40

From the Harmonized Tariff Schedule

General Rate of Duty: 5%
Special Rate of Duty: Free; AAUBHCLCODEILJOKRMAOMPPAPESSG
Column 2 (Non-NTR): 25%

Total duty by countryAll 20 →

China42.5%
Mexico15%
Canada15%
Vietnam17.5%
Germany10%

Tariffs by country · Oct 26, 2026

US Import Duty on HTS 4104.19.40 by Country of Origin

As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from China pay 42.5% in duties: the 5% base rate plus Section 301 – China (25%) and Section 301 – Forced Labor (12.5%). Of the 20 largest sources of US imports, the lowest total is 10%, from Germany, Taiwan and 3 more.

Total duty from China

42.5%

Base rate plus 2 additional tariffs

Lowest total duty

10%

From Germany, Taiwan and 3 more

Countries with additional tariffs

20 of 20

Section 232, 301 and other Chapter 99 duties

Country of origin	Base rate	Additional tariffs	Total duty
China	5%	Section 301 – China25%9903.88.03 Section 301 – Forced Labor12.5%9903.05.31	42.5%
Mexico	5%	Section 301 – Forced Labor10%9903.05.55	15%0% with USMCA
Canada	5%	Section 301 – Forced Labor10%9903.05.29	15%0% with USMCA
Vietnam	5%	Section 301 – Forced Labor12.5%9903.05.84	17.5%
Germany	5%	Section 301 – Forced Labor5%9903.05.39	10%
Japan	5%	Section 301 – Forced Labor7.5%9903.05.49	12.5%
South Korea	5%	Section 301 – Forced Labor7.5%9903.05.71	12.5%
Taiwan	5%	Section 301 – Forced Labor5%9903.05.76	10%
India	5%	Section 301 – Forced Labor10%9903.05.44	15%
Ireland	5%	Section 301 – Forced Labor5%9903.05.39	10%
Italy	5%	Section 301 – Forced Labor5%9903.05.39	10%
Switzerland	5%	Section 301 – Forced Labor7.5%9903.05.74	12.5%
Thailand	5%	Section 301 – Forced Labor12.5%9903.05.77	17.5%
Malaysia	5%	Section 301 – Forced Labor10%9903.05.54	15%
United Kingdom	5%	Section 301 – Forced Labor10%9903.05.81	15%
France	5%	Section 301 – Forced Labor5%9903.05.39	10%
Indonesia	5%	Section 301 – Forced Labor10%9903.05.45	15%
Brazil	5%	Section 301 – Brazil25%9903.05.01 Section 301 – Forced Labor12.5%9903.05.27	42.5%
Bangladesh	5%	Section 301 – Forced Labor10%9903.05.26	15%
Cambodia	5%	Section 301 – Forced Labor10%9903.05.28	15%

Duty from each country, in words

As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from China pay 42.5% in duties: the 5% base rate plus Section 301 – China (25%) and Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Mexico pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Canada pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Vietnam pay 17.5% in duties: the 5% base rate plus Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Germany pay 10% in duties: the 5% base rate plus Section 301 – Forced Labor (5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Japan pay 12.5% in duties: the 5% base rate plus Section 301 – Forced Labor (7.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from South Korea pay 12.5% in duties: the 5% base rate plus Section 301 – Forced Labor (7.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Taiwan pay 10% in duties: the 5% base rate plus Section 301 – Forced Labor (5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from India pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Ireland pay 10% in duties: the 5% base rate plus Section 301 – Forced Labor (5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Italy pay 10% in duties: the 5% base rate plus Section 301 – Forced Labor (5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Switzerland pay 12.5% in duties: the 5% base rate plus Section 301 – Forced Labor (7.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Thailand pay 17.5% in duties: the 5% base rate plus Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Malaysia pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from United Kingdom pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from France pay 10% in duties: the 5% base rate plus Section 301 – Forced Labor (5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Indonesia pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Brazil pay 42.5% in duties: the 5% base rate plus Section 301 – Brazil (25%) and Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Bangladesh pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Cambodia pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%).

Duties on goods entered Oct 26, 2026 at the general rate (Column 2 where it applies), with tariff data verified through 2026 HTS Revision 20. Totals are before customs fees (MPF, HMF) and any antidumping or countervailing duties (AD/CVD); with a free account, the calculator checks the AD/CVD cases that may cover your import. Some tariffs and exemptions depend on details such as metal content or end use, which the calculator asks about. See US tariffs for every country.

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Example alert

New tariff action affects 1 of your imports

4104.19.40from China42.5% → 52.5%

Its rate today, if a new 10% tariff were added

Top origins · US imports 2025

Top Origins: Countries the US Imports HTS 4104.19.40 From

In 2025 the US imported $5K of upper leather; sole leather (HTS 4104.19.40 and related codes), mostly from Vietnam (40%), Italy (40%) and India (20%). Each country's total duty today is shown beside its imports.

Country of origin	US imports, 2025	Share	vs 2024	Total duty today
Vietnam	$2K	40%	New	17.5%
Italy	$2K	40%	New	10%
India	$1K	20%	New	15%

Source: U.S. Census Bureau, general imports (8-digit group, as Census has no figures for this exact line). Duty on a $10,000 ocean shipment entered today, before customs fees. This product uses the Census Bureau Data API but is not endorsed or certified by the Census Bureau.

Legal notes

Relevant HTS Notes

Official USITC notes that may affect classification under HTS 4104.19.40.

Chapter 41 Notes (includes Section 8 Notes)Raw hides and skins (other than furskins) and leather

CBP rulings

Related CROSS Rulings for HTS 4104.19.40

CBP classification rulings related to 4104.19.40. Open a ruling to read how Customs classified a similar product.

No rulings found

No CROSS classification rulings were found for HTS code "4104.19.40".

Questions

HTS 4104.19.40 FAQ

Something else? Ask us.

What does HTS code 4104.19.40 cover?

HTS code 4104.19.40 covers upper leather; sole leather, classified under Chapter 41 (Raw hides and skins (other than furskins) and leather) in the US Harmonized Tariff Schedule. The general duty rate is 5% . There are 2 more specific sub-classifications under this code.

What is the duty rate for HTS 4104.19.40?

The general (Column 1) rate of duty for HTS 4104.19.40 is 5% . Goods that qualify for a trade program can enter at the special rate: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). The Column 2 rate, for countries without normal trade relations, is 25%. Additional Chapter 99 tariffs, such as Section 301 and Section 232, can apply on top depending on the country of origin.

What is the US tariff on upper leather; sole leather (HTS 4104.19.40) from China?

What is the US tariff on upper leather; sole leather (HTS 4104.19.40) from Vietnam?

As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Vietnam pay 17.5% in duties: the 5% base rate plus Section 301 – Forced Labor (12.5%).

What is the US tariff on upper leather; sole leather (HTS 4104.19.40) from Mexico?

As of Oct 26, 2026, US imports of upper leather; sole leather (HTS 4104.19.40) from Mexico pay 15% in duties: the 5% base rate plus Section 301 – Forced Labor (10%). Goods that qualify for USMCA pay 0%.

Which country has the lowest US duty on HTS 4104.19.40?

Of the 20 largest sources of US imports, the lowest total duty on HTS 4104.19.40 is 10%, from Germany, Taiwan and 3 more, as of the tariffs in effect on 2026-10-26.

Sources

Primary Sources

The official documents behind the rates and tariffs on this page. Duties are worked out from them as of Revision 20 (2026); check the legal text before you file.