HS Code for Grain split leather
View full HS code detailsGrain split leather is classified under HS code 4107.12. This code refers to bovine (including buffalo) leather, further prepared after tanning or crusting, including parchment-dressed leather, without hair on, specifically identified as "grain splits." In the leather industry, a hide is often split into layers; the "grain split" is the outer or upper layer that retains the natural grain pattern of the animal skin. Classification under 4107.12 requires that the leather be from a bovine animal, that it has undergone processing beyond simple tanning (such as dyeing, fat-liquoring, or embossing), and that it is the grain-side layer rather than the flesh-side (suede) layer. This classification follows the nomenclature of Chapter 41, which distinguishes leather by animal origin, the state of processing, and which part of the hide thickness is being traded. Grain split leather is highly valued for its durability and appearance, commonly used in high-quality upholstery, footwear, and leather goods. The "whole hides and skins" designation within this subheading refers to the state in which the leather is presented, even if it has been split into layers.
Products Included
- Full-grain bovine leather splits
- Corrected-grain bovine leather
- Pigmented grain split leather
- Nappa leather from bovine grain splits
- Upholstery leather (grain split)
Common Misclassification
Grain split leather is frequently confused with HS code 4107.19, which covers "other" bovine leather that is not a grain split (such as flesh splits or non-split hides). It is also sometimes misclassified under 4114, which is reserved for chamois, patent, or metallized leather. If the leather has been coated with a thick layer of polyurethane (exceeding 0.15mm), it may move to Chapter 39 or be classified as composition leather under 4115.
FAQ
What is the HS code for grain split leather?
The HS code for further prepared bovine grain split leather is 4107.12.
Is suede classified under this same code?
No, suede is typically a "flesh split" and would generally be classified under HS code 4107.19 if it is bovine leather prepared after tanning.
Frequently Asked Questions
What is the HS code for Grain split leather?
The HS code for Grain split 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 Grain split leather for customs?
Grain split 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 Grain split leather the same in all countries?
The base HS code 410712 for Grain split 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.