HS Code for Finished bovine leather sides
View full HS code detailsFinished bovine leather sides are classified under HS code 4107.92. This classification falls under Chapter 41 and heading 4107, which pertains to bovine or equine leather further prepared after tanning or crusting. The distinction for 4107.92 lies in the physical format and the layer of the hide. Unlike the 4107.1x series which covers whole hides, the 4107.9x series covers leather that is "not whole hides," which most commonly refers to "sides" (hides split down the backbone into two halves). Subheading 4107.92 specifically identifies these sides as being "grain splits." This means the leather consists of the outer, grain-bearing layer of the skin that has been further processed with dyes, pigments, or mechanical grains after the initial tanning stage. This leather is widely used in the automotive and footwear industries because sides are easier to handle in mass production than whole hides. The classification is determined by GRI 1 and GRI 6, focusing on the animal origin (bovine), the state of preparation (finished/further prepared), the portion of the hide (side), and the specific layer (grain split).
Products Included
- Finished bovine leather sides, grain splits
- Half-hides of finished buffalo leather
- Dyed bovine grain split sides for footwear
- Pigmented bovine leather sides for upholstery
- Grained bovine leather sides for handbags
Common Misclassification
The most common misclassification is with 4107.12, which is for whole hides rather than sides. Another frequent error is using 4107.91, which is for full grains (unsplit sides), or 4107.99, which covers splits other than grain splits (flesh splits). Additionally, if the leather is patent leather, it must be classified under 4114.20 regardless of whether it is a whole hide or a side.
FAQ
What is the HS code for finished bovine leather sides?
The HS code for finished bovine leather sides that are grain splits is 4107.92.
How is a 'side' different from a 'whole hide' in HS codes?
In HS classification, a side is half of a whole hide, typically divided along the line of the backbone. Whole hides are classified under 4107.11 through 4107.19, while sides fall under 4107.91 through 4107.99.
Alternative HS Codes
Frequently Asked Questions
What is the HS code for Finished bovine leather sides?
The HS code for Finished bovine leather sides is 410792 (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).
How do I classify Finished bovine leather sides for customs?
Finished bovine leather sides is classified under HS code 410792 — 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. This is a 6-digit subheading level code.
Is the HS code for Finished bovine leather sides the same in all countries?
The base HS code 410792 for Finished bovine leather sides is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.