Finished bovine and equine leather from India
India exported $63.7 million of finished bovine and equine leather (HS 4107.99) in FY2025-26, down 22% on FY2024-25. Goods made in India pay 12.4% to 15% US import duty, depending on the tariff line, against 39.9% to 42.5% for goods from China.
- US duty from India
- 12.4%China 39.9%
- India's exports, FY2025-26
- $64MDown 21.9% on last year
- HS code
- 4107.99Page updated 6 Nov 2026
US import duty, India vs China
India pays 27.5 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.
All 5 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 4107.99.40.00 | Other: Buffalo | 2.5% | 12.5% | 40% |
| 4107.99.50.00 | Other: Upholstery leather | 2.8% | 12.8% | 40.3% |
| 4107.99.60 | Other: Upper leather; sole leather | 5% | 15% | 42.5% |
| 4107.99.70 | Other: Not fancy | 5% | 15% | 42.5% |
| 4107.99.80.00 | Other: Fancy | 2.4% | 12.4% | 39.9% |
Totals include the Section 301 duty on goods from India or China and any Section 232 metals duty. They exclude anti-dumping and countervailing duties and customs fees. Check the current rate before you quote.
India's exports of finished bovine and equine leather
India's exports to all countries under HS 4107.99, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 4107.99 is 6.5%, from 2021 data. It doesn't include India's GSP preference, so goods from India may pay less. Check the current rate in TARIC before you quote.
- RoDTEP
- India's schedule lists 1.3% of FOB value for exporters. The scheme was notified until 30 September 2026, so check with DGFT whether it's been extended.
- India's export policy
- Free to export, with no licence needed.
Common questions
What is the US import duty on finished bovine and equine leather from India?
12.4% to 15% on the 5 US tariff lines under HS 4107.99, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 39.9% to 42.5%. Anti-dumping duties and customs fees aren't included.
What is the HS code for finished bovine and equine leather?
4107.99, under heading 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). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.
Does India export finished bovine and equine leather?
Yes. India exported $63.7 million under HS 4107.99 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.