HS Code Subheading

Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, full grain, unsplit

4107.91 Subheading
Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

About HS Code 410791

This HS code covers high-quality, fully finished leather from bovine (including buffalo) or equine animals, specifically 'not whole hides and skins' but rather 'sides,' which are 'full grain' and 'unsplit.' This means the original hide has been cut into larger sections (like halves or quarters) but retains its natural, unblemished surface and has not been split into thinner layers. This premium leather is ideal for products requiring large, consistent pieces of high-grade material, such as luxury furniture, automotive interiors, or large bags, where the full natural grain and durability are essential. It has undergone all necessary finishing processes after tanning or crusting. Italy and Brazil are prominent exporters, supplying luxury manufacturers worldwide.

Products Under This Code

Full-grain bovine side for furniture, Full-grain equine side for saddlery, Full-grain cowhide side for automotive upholstery, Full-grain buffalo side for heavy-duty bags, Full-grain calfskin side for luxury panels, Full-grain steerhide side for large jackets, Full-grain leather for belts

Real World Examples

Bentley (for interior leather), Rolls-Royce (for interior leather), high-end furniture brands (e.g., Roche Bobois), luxury luggage brands (e.g., Rimowa for some models), custom leather workshops

Common Misclassification

Can be confused with 410711 (whole hides, full grain) if the 'not whole hides' aspect is missed, or with 410792/410799 (other splits/preparations of non-whole hides) if the 'full grain, unsplit' characteristic is overlooked.

EU Regulatory Requirements

This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.

Products Classified Under 4107.91

Full grain leather sides

Related Codes

4107.11 Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, full grain, unsplit 4107.12 Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits 4107.19 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit) 4107.92 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits 4107.99 Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits)

Trade Overview

Italy and Brazil are prominent exporters of these premium finished leather sides, with major importers being luxury automotive and furniture manufacturers worldwide.

Frequently Asked Questions

What is HS code 410791?

HS code 410791 covers: Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, full grain, unsplit. This HS code covers high-quality, fully finished leather from bovine (including buffalo) or equine animals, specifically 'not whole hides and skins' but rather 'sides,' which are 'full grain' and 'unsplit.' This means the original hide has been cut into larger sections (like halves or quarters) but retains its natural, unblemished surface and has not been split into thinner layers. This premium leather is ideal for products requiring large, consistent pieces of high-grade material, such as luxury furniture, automotive interiors, or large bags, where the full natural grain and durability are essential. It has undergone all necessary finishing processes after tanning or crusting. Italy and Brazil are prominent exporters, supplying luxury manufacturers worldwide.

What products fall under HS code 410791?

Full-grain bovine side for furniture, Full-grain equine side for saddlery, Full-grain cowhide side for automotive upholstery, Full-grain buffalo side for heavy-duty bags, Full-grain calfskin side for luxury panels, Full-grain steerhide side for large jackets, Full-grain leather for belts

What are common misclassifications for HS code 410791?

Can be confused with 410711 (whole hides, full grain) if the 'not whole hides' aspect is missed, or with 410792/410799 (other splits/preparations of non-whole hides) if the 'full grain, unsplit' characteristic is overlooked.

How is HS code 410791 structured?

HS code 410791 is a 6-digit subheading under the Harmonized System. The first 2 digits (41) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (91) specify the subheading. This code is standardized globally by the World Customs Organization.