Cowhide Lining Leather for Furniture Upholstery

Thin cowhide lining leather, further prepared after tanning, whole bovine hides ≤28 sq ft without hair, under HTS 4107.19.10.40. Suited for backing in upholstered furniture.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.19.10.20Same rate: 35%

If designated as upper leather instead

Same specs but 'upper' vs 'lining' purpose splits subheadings.

9401Lower: 10% vs 35%

If pre-attached to furniture seats

Assembled furniture parts shift to Chapter 94.

4107.91Lower: 12.4% vs 35%

If from bovine hides over 28 sq ft

Size-based differentiation in tariff structure.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Document end-use as 'lining' to avoid reclassification as upper leather; test for chemical treatments that might imply 'finished' status; bulk import requires accurate weight declarations