What US Tariff Applies to Upholstery Leather from India in 2026?

1 day ago

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As of November 2026, the US tariff on upholstery leather from India is the 2.8% general duty under HTS 4107.11.50, 4107.12.50 or 4107.19.50, plus the 10% Section 301 duty in force since 24 July 2026: about 12.8% of customs value. Buffalo leather has its own 2.5% lines, so roughly 12.5% in total.

Key Takeaways

As of November 2026, upholstery cowhide from India under HTS 4107.11.50, 4107.12.50 or 4107.19.50 pays the 2.8% US general duty.
A 10% Section 301 duty has applied to most Indian goods, including leather, since 24 July 2026, for about 12.8% of customs value in total.
Buffalo leather lines carry a 2.5% general duty, so roughly 12.5% in total.
India has no trade agreement with the US, so no preferential rate applies.
Both duties are charged on customs value, not per square foot.

The Detailed Answer: How the US Tariff on Upholstery Leather from India Is Built

US Customs classifies finished cowhide and buffalo leather under heading 4107 of the Harmonized Tariff Schedule. Bovine hides larger than 28 sq ft (2.6 m²) sold as upholstery leather have dedicated upholstery lines at 2.8%, whether full grain, corrected grain or grain split, and whether whole hides or sides. India has no trade agreement with the US, so the general (MFN) rate applies.

On top of that, USTR's final Section 301 action on forced-labour import bans added 10% on most Indian goods entered from 24 July 2026. The Council for Leather Exports circular of 24 July 2026 confirms it covers leather and footwear; the only leather lines exempted are certain reptile and other-animal leathers under 4113.30 and 4113.90, not cowhide or buffalo. The temporary 10% Section 122 surcharge ended when the Section 301 duty began, so the two do not stack.

HTS line	Leather	US general duty	Section 301	Total (Nov 2026)
4107.11.50	Full-grain whole cowhide, upholstery	2.8%	10%	12.8%
4107.19.50	Corrected-grain whole cowhide, upholstery	2.8%	10%	12.8%
4107.12.50	Grain-split whole cowhide, upholstery	2.8%	10%	12.8%
4107.91.50 / 4107.92.50 / 4107.99.50	Cowhide sides, upholstery	2.8%	10%	12.8%
4107.11.40 / 4107.12.40	Buffalo whole hides	2.5%	10%	12.5%

Upholstery leather colour samples at Sanwas International, India, for US furniture makers checking the US tariff on upholstery leather

Both duties are charged on customs value, which is generally the price paid for the leather excluding international freight and insurance. The importer also pays the merchandise processing fee and, for sea shipments, the harbor maintenance fee. Rates can change at short notice while India and the US negotiate a bilateral trade agreement, so ask your customs broker to confirm the 10-digit code and the full duty stack on the entry date.

To keep the classification clean, describe the leather precisely on the commercial invoice and purchase order: animal (cow or buffalo), whole hide or side, full grain, corrected grain or split, finish, thickness range and end use as upholstery. For the grades, finishes and tests to specify, see our upholstery leather supplier guide for furniture makers.

How Sanwas International works with US furniture buyers

Sanwas International is an LWG-certified OEM and private label leather manufacturer based in Jalandhar, Punjab, India, producing footwear, outerwear, furniture leather and hides for brands in India and worldwide.

We supply furniture leather and leather hides to furniture makers, importers and contract buyers in India and abroad, including North America. Supply is LWG certified, lots go through AQL inspection before dispatch, and you can request sample hides for approval before bulk. See the grades on our leather hides supply page, then request a quote from Sanwas International.

Frequently Asked Questions

Does the Section 232 furniture tariff apply to upholstery leather from India?

No. As of November 2026 the 25% Section 232 duty covers specific upholstered wood-frame seating lines in HTS heading 9401, not leather in Chapter 41, and it is scheduled to rise to 30% on 1 January 2027. Pre-cut or sewn leather covers may classify differently from hides, so confirm the code with your customs broker before ordering kits.

Is US duty on leather charged per square foot or on value?

On value. The 2.8% general duty and the 10% Section 301 duty are both ad valorem, charged on customs value, while square metres are only the unit reported for statistics. You can still negotiate prices per square foot, but the commercial invoice must show the total value and the area shipped.

Which HTS code applies to crust leather bought for finishing in the US?

Cowhide or buffalo crust that has been tanned and dried but not further prepared falls under heading 4104, not 4107, with general rates from free to 5% depending on the line. The 10% Section 301 duty applies to crust as well, so check the exact subheading with your broker before you place the order.

Is the US duty lower for buffalo upholstery leather from India?

Slightly. Buffalo whole hides under HTS 4107.11.40 and 4107.12.40 carry a 2.5% general duty instead of 2.8%, so with the 10% Section 301 duty the total is about 12.5% of customs value as of November 2026. State the animal clearly on the invoice so the correct line is used.

What should my commercial invoice say for upholstery leather imported from India?

Describe the animal (cow or buffalo), whole hide or side, full grain, corrected grain or split, the finish, the thickness range and the end use as upholstery. Show the total value and the area shipped, because US duty is charged on value while square metres are reported for statistics.

Importing Upholstery Leather into the US? Get a Quote

US furniture manufacturers, upholsterers, importers and distributors: share the leather type (cow or buffalo), finish, thickness, quantity in square feet, destination port or city, preferred Incoterm and target date. Sanwas International supplies buyers across India and exports worldwide, and you can request sample hides for approval before bulk.

Include these details in your enquiry: