Equine Full Grain Lining Leather Hide
Full grain, unsplit lining leather from equine animals (horse hides) with unit surface area ≤28 sq ft, further prepared after tanning for lining applications in bags and accessories. Classified under HTS 4107.11.10.40 due to its equine/bovine coverage, hairless state, and lining-specific preparation. It offers flexibility and breathability ideal for inner linings.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If grain split instead of unsplit
Splitting the full grain layer moves it from unsplit full grain to grain split subheading within the same heading.
If from sheep or lamb rather than bovine/equine
Heading 4114 covers sheep/lamb leathers further prepared after tanning, excluding bovine/equine which stay in 4107.
If of equine animals but exceeding 28 sq ft
Size limit applies; larger equine full grain unsplit hides classify under the >28 sq ft subheading.
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Import Tips & Compliance
• Include origin certificates specifying equine source, as equine leather shares this code with bovines but may face different quotas
• Label clearly as 'lining leather' with end-use declarations to distinguish from upper or sole leather during customs inspection
• Test for reversible tanning processes; if present, it reverts to 4101-4103 headings per chapter notes
Related Products under HTS 4107.11.10.40
Bovine Full Grain Lining Leather for Shoes
This is full grain, unsplit lining leather derived from bovine hides with a unit surface area not exceeding 28 square feet, specifically prepared for use as shoe linings. It falls under HTS 4107.11.10.40 as lining leather of bovines, further prepared after tanning or crusting, without hair on. The leather is finished to provide durability and comfort inside footwear.
Buffalo Lining Leather for Handbag Interiors
Unsplit full grain lining leather from buffalo hides (bovine family), unit surface ≤2.6 m², further prepared post-tanning for soft, durable handbag linings. HTS 4107.11.10.40 applies as it's bovine lining leather without hair, not qualifying for heading 4114. The preparation ensures smooth finish for luxury accessory interiors.
Cowhide Lining Leather for Jacket Linings
Full grain unsplit cowhide (bovine) lining leather, surface area not over 28 sq ft, prepared after crusting for apparel jacket interiors. It matches HTS 4107.11.10.40 precisely as bovine lining leather further prepared, hairless, for lining purposes. Provides supple feel and longevity in garment construction.
Small Bovine Lining Leather Sheets for Belts
Pre-cut sheets of full grain unsplit bovine lining leather from hides ≤28 sq ft, further prepared for belt interiors and reinforcements. Classified in HTS 4107.11.10.40 as lining leather of bovines without hair on. The compact size suits accessory manufacturing.