Whole-hide bovine and equine leather from India
India exported $86.2 million of whole-hide bovine and equine leather (HS 4107.19) in FY2025-26, down 22% on FY2024-25. Goods made in India pay 10% to 15% US import duty, depending on the tariff line, against 37.5% to 42.5% for goods from China.
- US duty from India
- 10%China 37.5%
- India's exports, FY2025-26
- $86MDown 22.4% on last year
- HS code
- 4107.19Page 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 8 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 4107.19.10 | Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m<sup>2</sup>): Upper leather; lining leather | Free | 10% | 37.5% |
| 4107.19.20.00 | Other: Not fancy | 2.4% | 12.4% | 39.9% |
| 4107.19.30.00 | Other: Fancy | 3.6% | 13.6% | 41.1% |
| 4107.19.40.00 | Other: Buffalo | 2.5% | 12.5% | 40% |
| 4107.19.50.00 | Other: Upholstery leather | 2.8% | 12.8% | 40.3% |
| 4107.19.60 | Other: Upper leather; sole leather | 5% | 15% | 42.5% |
| 4107.19.70 | Other: Not fancy | 5% | 15% | 42.5% |
| 4107.19.80.00 | 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 whole-hide bovine and equine leather
India's exports to all countries under HS 4107.19, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 4107.19 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 whole-hide bovine and equine leather from India?
10% to 15% on the 8 US tariff lines under HS 4107.19, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 37.5% to 42.5%. Anti-dumping duties and customs fees aren't included.
What is the HS code for whole-hide bovine and equine leather?
4107.19, 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 whole-hide bovine and equine leather?
Yes. India exported $86.2 million under HS 4107.19 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.