Bovine Grain Split Leather Hide

A whole bovine grain split leather hide prepared after tanning or crusting, with a unit surface area not exceeding 28 square feet, and not fancy. It falls under HTS 4107.12.20.00 as it is from bovines, without hair, and meets the size and split criteria excluding fancy leather of heading 4114.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2.4%+35.0%37.4%
🇲🇽Mexico2.4%+10.0%12.4%
🇨🇦Canada2.4%+10.0%12.4%
🇩🇪Germany2.4%+10.0%12.4%
🇯🇵Japan2.4%+10.0%12.4%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4107.11.20.00Same rate: 37.4%

If full-grain (not split)

Full-grain whole hides without splitting classify under 4107.11, as grain splits specifically denote the outer split layer.

4107.12.10Lower: 35% vs 37.4%

If fancy surfaced

Fancy leather with special surface patterns or embossing falls under the 'fancy' subheading regardless of size.

4104.41Lower: 13.3% vs 37.4%

If crust only, not further prepared

Crust hides (wet blues or retanned but not fully finished) remain in 4104 before further preparation after crusting.

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Import Tips & Compliance

Verify the hide's unit surface area does not exceed 28 square feet with precise measurements to avoid reclassification

Obtain Certificate of Origin and tanning process documentation to confirm compliance with Chapter 41 exclusions for raw or hairy hides

Ensure no fancy surface patterns or finishes, as those shift to other subheadings or 4114