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HSChapter 41
U.S. imports of grain-split bovine & equine leather, including sides, further prepared (HS 410792) totaled $3.8M in July 2026, traded with 29 countries.
Importers of Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared paid $136K in duties in July 2026 — an effective duty rate of 14% on $992K in dutiable value, based on actual customs collections rather than the published tariff schedule. Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared imports of $3.8M in July 2026 ran 11% above the year-to-date monthly average of $3.4M.
Last updated: July 2026 dataGrain-split bovine and equine leather in side and other non-whole forms — further prepared after tanning — is widely used in footwear upper production and mid-range leather goods, where the grain layer's consistent thickness and surface uniformity are valued over the full hide's natural variation. Heading 410792 parallels the structure of 410712 but applies to sides and cuts rather than whole hides, with the US schedule providing lines for upholstery (4107925000), upper, sole, belt, glove/garment, bag/case/strap, and fancy leather, plus buffalo grain splits (4107924000). Accurate classification requires confirming both the split condition and the non-whole cut form.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
312 shipments/mo
The tannery or supplier should provide a certificate of analysis or commercial invoice specifying 'grain split' (i.e., the grain layer separated from the corium by splitting), the approximate thickness, and the intended end-use. Physical inspection can also confirm grain-split status, as the flesh side of a grain split will show a smooth, uniform surface rather than the fibrous texture of a full corium split.
Footwear uppers account for a large share of grain-split side leather imports, as the consistent thickness and surface of the grain layer suits high-volume shoe manufacturing. Glove and garment leather (4107927040) and bag/case/strap leather (4107927050) are also significant end-uses, with the grain-split form offering a lighter weight than full-thickness hides.
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Subheading 4 of 6 in heading 4107
Subheading 410792 · $3.8M of $31.6M
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 4107927090 | Bv/Equ NESOI Lea Incl Side Grn Splt Nt Fncy NESOI | $1.8M | 3.81% | 29.17% | $70K |
| 4107926010 | Bov/Equ Upper Leathr,N/Whole,Grain Split,NESOI | $1.4M | 1.03% | 8.81% | $15K |
| 4107925000 | Bvn& Eqn Uphlstry Lthr,Split Grn,NESOI,Furth Prep | $243K | 13.75% | 79.13% | $33K |
| 4107927050 | Othr Inc Sd Bvn/Equn Bg/Cs/Stp/Cr Lea Nt Fcy Gr Sp | $88K | 1.53% | 10.22% | $1K |
| 4107928000 | Bovin/Equin,NESOI,Sids, Lthr Fncy Grain Splits | $82K | 8.91% | 69.01% | $7K |
| 4107924000 | Buffalo Leather NESOI Incl Sides, Grain Splts | $50K | 12.50% | 100.00% | $6K |
| 4107927030 | Bvn&eqn Belt Lthr Nt Fncy,Ful Grn,NESOI,Furth Prep | $25K | 0.00% | 0.00% | -- |
| 4107927040 | Bov&eqn Glove/Garmnt Lea,Nt Whole, Nt Fncy Grn Spl | $21K | 15.00% | 100.00% | $3K |
| 4107926050 | Bov/Equ Sole Leather,Grain Split,NESOI,N/Whole | $0 | -- | -- | -- |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
ImportsExports
Imports
$3.8MYoY · Pro
Exports
$947KYoY · Pro
12-mo low · imports
YoY · ProThrough July 2026. Source: U.S. Census Bureau.
Imports · July 2026
origin
Mexico and Italy together supply 85% of it.
customs district
destination
entry
rate provision · imports
73.8% enters free of duty; the effective duty rate is 3.59%.