HS Code for Grain split leather sides
View full HS code detailsGrain split leather sides are classified under HS code 4107.92. This classification is determined by the Harmonized System's hierarchical structure for bovine leather. Heading 4107 specifically covers leather that has been further prepared after tanning or crusting, including parchment-dressed leather, of bovine or equine animals. To fall under this code, the leather must be without hair and must not be whole hides or skins. The term "grain split" refers to the outer layer of the hide where the natural grain pattern is located, which has been separated from the flesh layer. The designation of "sides" indicates that the hide has been split down the spine into two halves. Because these products have undergone processing beyond the crust stage—such as dyeing, embossing, or finishing—they move out of heading 4104 and into 4107. Subheading 4107.92 is the specific destination for these non-whole grain splits.
Products Included
- Bovine grain split leather sides
- Buffalo grain split leather sides
- Equine grain split leather sides
- Parchment-dressed bovine grain splits in sides
- Finished grain split leather for upholstery or footwear
Common Misclassification
Grain split leather sides are frequently confused with HS code 4104.41. Code 4104 covers bovine leather in the "crust" state, which is tanned and dried but not yet further prepared. If the leather has been dyed or finished, it must be moved to 4107. Another common error is using 4107.12, which is reserved for whole grain splits; 4107.92 is strictly for sides. Additionally, leather that has been patent coated or metallized should be classified under 4114 rather than 4107.
FAQ
What is the HS code for grain split leather sides?
The specific HS code for grain split leather sides of bovine or equine animals, further prepared after tanning, is 4107.92.
What is the difference between a grain split and a flesh split?
A grain split is the top layer of the hide containing the hair-side grain, while a flesh split (classified under 4107.99) is the inner layer. Grain splits are generally more valuable due to their natural texture and durability.
Frequently Asked Questions
What is the HS code for Grain split leather sides?
The HS code for Grain split 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 Grain split leather sides for customs?
Grain split 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 Grain split leather sides the same in all countries?
The base HS code 410792 for Grain split 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.