HS Code for Full grain leather sides
View full HS code detailsHS code 4107.91 is applied to full grain leather sides of bovine or equine animals. While similar to 4107.11, this code is distinguished by the physical form of the leather. Heading 4107 covers leather further prepared after tanning or crusting. The \"91\" suffix indicates that the leather is not in the form of whole hides but rather \"sides\" (half hides cut along the spine) or other portions, provided they are full grain and unsplit. The classification process involves verifying that the hair has been removed and that the leather has undergone processes such as dyeing, fat-liquoring, or finishing after the initial tanning. The distinction between whole hides and sides is a critical factor in international trade statistics. This code is used for high-quality leather intended for upholstery, footwear, and luxury goods where the natural grain of the animal skin is a desired aesthetic and functional feature.
Products Included
- Bovine leather sides, full grain
- Equine leather sides, unsplit
- Half-hides of full grain cow leather
- Finished bovine sides
- Full grain calf leather sides
Common Misclassification
The most common misclassification is using HS code 4107.11, which is reserved exclusively for whole hides. If a hide has been cut into sides, it must be classified under 4107.91. Another frequent error is confusing this with 4107.92, which covers grain splits of sides. If the leather has been split to achieve a specific thickness, it no longer qualifies as 4107.91. Additionally, leather that has been buffed or corrected to remove imperfections is often classified here incorrectly; if the natural grain is significantly altered, it may fall under different subheadings depending on the extent of the processing.
FAQ
What is the HS code for full grain leather sides?
The HS code for full grain, unsplit leather sides of bovine or equine animals is 4107.91.
What is the difference between a side and a hide?
A hide refers to the complete skin of the animal, while a side is half of a hide that has been cut longitudinally along the spine line to make it easier to handle during processing.
Frequently Asked Questions
What is the HS code for Full grain leather sides?
The HS code for Full grain leather sides is 410791 (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).
How do I classify Full grain leather sides for customs?
Full grain leather sides is classified under HS code 410791 — 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 is a 6-digit subheading level code.
Is the HS code for Full grain leather sides the same in all countries?
The base HS code 410791 for Full grain 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.