HS Code for Finished bovine leather
View full HS code detailsFinished bovine leather is classified under HS code 4107.12. This code is situated within Chapter 41, which covers raw hides, skins, and leather. Heading 4107 specifically applies to leather of bovine (including buffalo) or equine animals that has been further prepared after tanning or crusting. This includes leather that has been dyed, grained, embossed, or otherwise finished to be ready for use in manufacturing goods like footwear, upholstery, or garments. Subheading 4107.12 is reserved for "whole hides and skins" that are "grain splits." A grain split refers to the outer layer of the hide where the hair was located, which has been separated from the flesh layer (the split). To qualify for this code, the leather must not have the hair on and must not be patent leather or chamois leather (which fall under 4114). The classification follows GRI 1 and GRI 6, requiring the leather to be in the state of a whole hide rather than cut pieces or sides. The finishing process must go beyond simple tanning to include secondary treatments that enhance the leather's appearance or durability.
Products Included
- Finished whole bovine hides, grain splits
- Dyed whole grain split leather for furniture
- Embossed whole bovine hides
- Corrected grain whole bovine leather
- Pigmented whole bovine leather skins
Common Misclassification
This code is frequently confused with 4104, which covers bovine leather that is only tanned or in the "crust" state without further finishing. It is also often mixed up with 4107.11, which is for full grains (unsplit), or 4107.92, which covers grain splits that are not whole hides (such as sides). Importers must verify if the hide is "whole" and if it is a "grain split" to ensure the correct application of 4107.12.
FAQ
What is the HS code for finished whole bovine leather?
The HS code for finished whole bovine leather that is a grain split is 4107.12.
What does 'grain split' mean in leather classification?
A grain split is the top layer of the hide (the grain side) that has been mechanically separated from the bottom layer (the split) during the processing of the leather.
Alternative HS Codes
Frequently Asked Questions
What is the HS code for Finished bovine leather?
The HS code for Finished bovine leather is 410712 (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).
How do I classify Finished bovine leather for customs?
Finished bovine leather is classified under HS code 410712 — 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. This is a 6-digit subheading level code.
Is the HS code for Finished bovine leather the same in all countries?
The base HS code 410712 for Finished bovine leather is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.