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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If designated as upper leather instead
Same specs but 'upper' vs 'lining' purpose splits subheadings.
If pre-attached to furniture seats
Assembled furniture parts shift to Chapter 94.
If from bovine hides over 28 sq ft
Size-based differentiation in tariff structure.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 4107.19.10.40
Bovine Lining Leather for Shoe Interiors
This is thin, flexible bovine leather prepared after tanning, specifically classified as lining leather under HTS 4107.19.10.40 due to its use in shoe linings. It comes from whole hides with a unit surface area not exceeding 28 square feet and lacks hair, making it ideal for comfortable inner layers.
Buffalo Lining Leather Sheets
High-quality lining leather from buffalo hides, tanned and crust-processed without hair, unit surface ≤2.6 m², per HTS 4107.19.10.40. Designed for garment and accessory linings, offering durability and softness.
Equine Lining Leather for Handbag Interiors
Soft equine (horse) lining leather from whole hides ≤28 sq ft, hairless and parchment-dressed, fitting HTS 4107.19.10.40. Primarily used for luxury bag linings due to its smooth finish.
Goat Lining Leather Alternative Bovine
Dyed black bovine lining leather from small whole hides, further prepared, hair-free, classified as lining under HTS 4107.19.10.40. Used for inner jacket layers.
Split-Free Bovine Lining Leather Rolls
Unsplit whole bovine hides processed into lining leather, surface ≤28 sq ft, HTS 4107.19.10.40. Supplied in rolls for apparel manufacturers.
Parchment-Dressed Buffalo Lining
Parchment-dressed buffalo lining leather from whole small hides, no hair, explicitly under HTS 4107.19.10.40 for further prepared leathers.