HS Code for Equine leather sides

Equine leather sides are classified under HS code 4107.92 because they represent leather that has undergone processing beyond the initial tanning or crusting stages. According to the Harmonized System's Chapter 41 notes, heading 4107 specifically covers leather of bovine or equine animals that has been further prepared after tanning. The subheading 4107.92 is designated for leather that is not whole hides or skins, but rather sides, and specifically those that are grain splits. This classification is determined by the animal origin (equine), the state of processing (further prepared/finished), and the physical form (sides/grain splits). The preparation may include dyeing, fat-liquoring, or embossing, provided the leather does not fall under the specialized categories of heading 41.14, such as chamois or patent leather. The distinction between 'crust' leather and 'further prepared' leather is critical; once the leather is subjected to finishing operations like buffing or pigmenting to make it ready for use in manufacturing, it moves from 4104 to 4107.

Products Included

• Finished horse leather sides
• Pony leather grain splits, further prepared
• Parchment-dressed equine leather sides
• Dyed or embossed equine leather sides
• Buffed equine grain split leather

Common Misclassification

This code is frequently confused with HS code 4104.49, which covers equine leather in the crust state. The primary difference is that 4104 applies to leather that is tanned but not yet finished for final use. Additionally, 4107.12 is often mistakenly used; however, 4107.12 is reserved for whole hides, whereas 4107.92 is specifically for sides. Another common error involves HS code 4114.20 for patent leather; if the equine leather has a mirror-like finish produced by a varnish or lacquer, it must be classified under 4114 regardless of being a side.

FAQ

What is the HS code for Equine leather sides?

The specific HS code for equine leather sides that are grain splits and further prepared after tanning is 4107.92.

Does this code include whole horse hides?

No, whole hides are classified under subheadings like 4107.11 or 4107.12. HS code 4107.92 is strictly for sides, which are half-hides split down the spine.