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💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

4107 - Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:

Sub-classifications

Commodity Code
Description

Overview

This category, HTS 4107, encompasses leather derived from bovine (including buffalo) or equine animals that has undergone further preparation after the initial tanning or crusting processes. Specifically, it includes parchment-dressed leather, which is treated to achieve a thin, translucent, and smooth finish. The key defining characteristic of this leather is that it is presented without the hair on. Furthermore, these leathers can be split into layers, but they must not fall under the more specialized classification of heading 4114, which covers certain types of patent leather and metallic leather.

Distinguishing HTS 4107 from its siblings is crucial for accurate classification. Unlike headings in Chapter 01 (Live Animals) or other chapters dealing with entirely different product categories, HTS 4107 specifically pertains to processed animal hides. It is distinct from raw or simply tanned hides and skins covered in earlier headings within Chapter 41, as it signifies further value-added treatment beyond basic tanning. Moreover, it is differentiated from furskins and articles thereof (Section 05) due to the absence of hair and the type of animal source.

Within HTS 4107, further subdivisions exist to refine the classification based on the presentation of the leather. The subcategories differentiate between whole hides and skins, which remain in their original large form, and "other," which primarily includes sides. Sides are typically produced by splitting a whole hide longitudinally down the backbone. This distinction is important for trade, as it can influence processing, pricing, and end-use applications.

Go up to Chapter 41: Raw hides and skins (other than furskins) and leather

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