HS Code 4107

Finished Bovine and Equine Leather

HS code 4107 covers finished bovine and equine leather, including full grain and split varieties, that have been prepared beyond the crust stage for manufacturi

4-digit Section VIIIFCL

HS Code 4107 — Finished Bovine and Equine Leather

This code is for finished leather made from cattle, buffalo, or horses. It includes leather that has been dyed, grained, or embossed after the initial tanning process, ready for use in manufacturing footwear, upholstery, or garments.

What's included

  • Full grain bovine leather
  • Buffalo leather for upholstery
  • Parchment-dressed bovine leather
  • Calf leather

What's excluded

  • Chamois leather → use 4114 (Chamois and patent leathers have specific codes under 4114.)
  • Composition leather → use 4115 (Leather made from reconstituted fibres is in 4115.)

Common examples

  • Italian calf leather for shoes
  • Embossed buffalo hide for sofas
  • Grained equine leather for jackets

Frequently asked questions

Is parchment-dressed leather included?

Yes, 4107 specifically includes bovine and equine leather that has been parchment-dressed.

Trade & shipping notes

  • Typical duty range: 2% - 7%
  • Documentation: Commercial invoice must specify whether the leather is 'full grain' or 'split'.
  • Typical shipping mode: FCL
  • Top exporters: Italy, Brazil, USA, Argentina
  • Top importers: Vietnam, China, Germany, Mexico

Key takeaway

The primary code for high-quality finished cow, buffalo, and horse leather used in fashion and furniture.

Related HS codes

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