HS Code for Leather pieces

Leather pieces are classified under HS code 4107.99. This code is situated within Chapter 41, which covers raw hides, skins, and leather. Heading 4107 specifically refers to leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals. The subheading 4107.99 is a residual category for leather that is not a whole hide or side and does not meet the criteria for full grains or grain splits. This classification is appropriate for leather that has been processed beyond the initial tanning stage—meaning it may have been dyed, thinned, or surface-treated—but is imported as pieces, scraps, or remnants rather than finished articles. The classification follows GRI 1 and Chapter Note 4 to Chapter 41, which distinguishes between tanned hides and leather that has undergone further finishing processes.

Products Included

• Bovine leather remnants
• Cut leather pieces for craft use
• Tanned and dyed leather scraps
• Equine leather pieces
• Non-whole hides further prepared after tanning
• Split leather pieces (other than grain splits)

Common Misclassification

Leather pieces are frequently confused with HS code 4115, which covers composition leather or parings and other waste of leather. If the pieces are simply waste or scrap not usable for the production of leather goods, 4115 is more appropriate. Another common misclassification is 4104, which covers bovine leather that is tanned or crusted but not further prepared. If the leather pieces have been dyed or finished, they must move to 4107. Additionally, if the pieces are cut to a specific shape for a specific article (like a shoe upper), they might be classified under the heading for that article (e.g., Chapter 64 for footwear parts).

FAQ

What is the HS code for leather pieces?

Leather pieces of bovine or equine animals that have been further prepared after tanning are classified under HS code 4107.99.

Does this code include leather waste?

No. Leather waste, parings, and scrap that are not usable for their original purpose are classified under HS code 4115.10 or 4115.20.