Products
Product Classification Guide

HS Code for Split leather

4107.19 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit)
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Split leather is classified under HS code 4107.19. Chapter 41 covers raw hides and skins and leather. Heading 4107 is specifically for leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine or equine animals, without hair on. The classification process for bovine leather involves determining if the leather is "full grain" or "split." Full grain leather (4107.11) retains the original grain surface, while grain splits (4107.12) are the top layer of a hide that has been split. HS code 4107.19 is the residual category for "other" bovine leather, which includes the lower layers of the hide, known as the "flesh split." This material is often processed into suede or finished with a synthetic coating to mimic grain leather. The classification depends on the animal origin (bovine), the state of processing (further prepared after tanning), and the specific layer of the hide being used. Because it is not the grain side, it falls into the "other" category within the bovine prepared leather group.

Products Included

  • Suede split leather
  • Finished split leather with synthetic coating
  • Embossed split leather
  • Flesh-side split bovine leather
  • Backing leather for footwear
  • Split leather for upholstery

Common Misclassification

The most frequent misclassification occurs between 4107.19 and 4107.12. Code 4107.12 is strictly for "grain splits," which is the outer layer of the hide that has been split. 4107.19 is for the inner or lower layers. Additionally, if the leather is treated with oil to create chamois leather, it moves to 4114.10. If it is coated with a heavy layer of lacquer to create patent leather, it is classified under 4114.20. Finally, leather from animals other than bovine or equine (such as sheep or goats) is classified in headings 4112 or 4113, respectively.

FAQ

What is the HS code for split leather?

The HS code for bovine split leather that is further prepared after tanning (other than grain splits) is 4107.19.

Is suede always classified under 4107.19?

If the suede is made from the flesh split of a bovine animal, it is 4107.19. If it is made from sheepskin, it would fall under 4112.00.

Frequently Asked Questions

What is the HS code for Split leather?

The HS code for Split leather is 410719 (Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit)).

How do I classify Split leather for customs?

Split leather is classified under HS code 410719 — Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit). This is a 6-digit subheading level code.

Is the HS code for Split leather the same in all countries?

The base HS code 410719 for 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.