Analysis
HTS 4107.12.50 covers upholstery leather under heading 4107 (leather further prepared after tanning or crusting, including parchment-dressed leather…).
This line's footnotes point to one additional provision in Chapter 99: 9903.41.05 (Chapter 99 provision, 40%). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 5%, so the exact line matters. The widest gap is with 4107.12.10 (upper leather; lining leather), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.8 percentage points.
The general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 41 (60th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4107.12.10 | Upper leather; lining leather | Free |
| 4107.12.20 | Other: not fancy | 2.4% |
| 4107.12.30 | Other: fancy | 3.6% |
| 4107.12.40 | Other: buffalo | 2.5% |
| 4107.12.60 | Upper leather; sole leather | 3.3% |
| 4107.12.70 | Other: not fancy | 5% |
| 4107.12.80 | Other: fancy | 2.4% |
Chapter 99 provisions in the footnotes
- 9903.41.05 Chapter 99 provision · 40%
Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)