4104.49.40—Upper leather; sole leather
General duty rate
5%
Across 2 10-digit lines
Plain-English explanation
HTS 4104.49.40 is an 8-digit tariff item of the U.S. Harmonized Tariff Schedule covering Upper leather; sole leather. It sits in Chapter 41: Raw hides and skins (other than furskins) and leather, Section VIII: Raw Hides, Skins, Leather, Furskins, Saddlery and Harness; Travel Goods, Handbags; Articles of Animal Gut and rolls up 2 10-digit statistical lines, all with a general duty rate of 5%. 1 Chapter 99 tariff modification currently touches one or more lines under this tariff item.
10-digit lines under 4104.49.40(2)
Pick a line to view full rate detail and compute landed duty
Tariff modifications(1)
Chapter 99 overlays touching one or more lines under 4104.49.40
| Code | Authority | Rate |
|---|---|---|
| 9903.41.05 | section_301 | 40% |
Frequently asked questions
What does HTS 4104.49.40 cover?
HTS 4104.49.40 is an 8-digit tariff item of the U.S. Harmonized Tariff Schedule covering Upper leather; sole leather. It belongs to Chapter 41 and rolls up 2 10-digit statistical lines that brokers actually file at entry.
What is the duty rate for HTS 4104.49.40?
Every 10-digit line under HTS 4104.49.40 carries a general (Column 1) duty rate of 5%. Section 301, Section 232, and AD/CVD overlays may stack on top of this rate at the per-line level — open a specific 10-digit code to see its complete tariff stack.
How do I find the right 10-digit line under HTS 4104.49.40?
U.S. Customs requires entries to be filed at the 10-digit statistical level — the broader tariff item HTS 4104.49.40 is not directly fileable. Match your product description to the most specific 10-digit line in the list on this page; if multiple lines could apply, the General Rules of Interpretation (GRIs) and chapter notes determine which one governs.
Are there AD/CVD orders affecting HTS 4104.49.40?
Learn more
Tandom guides relevant to this code
How Chapter 99 tariff layers stack on a single entry
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
Open resource
How to calculate US import duties
A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
Open resource