U.S. imports of Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared (HS 410792) totaled $3.4M in August 2026, imported from 31 countries.
Importers of Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared paid $89K in duties in August 2026, an average duty rate of 2.63% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule.
Last updated: August 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.
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236 import shipments a month
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.
Subheading 4 of 6 in heading 4107
Subheading 410792 · $3.4M of $28.5M
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Imports for consumption | Average duty rate | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 4107927090 | Bv/Equ NESOI Lea Incl Side Grn Splt Nt Fncy NESOI | $1.7M | 0.74% | 6.65% | $13K |
| 4107926010 | Bov/Equ Upper Leathr, N/Whole, Grain Split, NESOI | $1.3M | 1.25% | 8.02% | $16K |
| 4107925000 | Bvn& Eqn Uphlstry Lthr, Split Grn, NESOI, Furth Prep | $164K | 20.98% | 86.52% | $34K |
| 4107924000 | Buffalo Leather NESOI Incl Sides, Grain Splts | $92K | 14.29% | 79.63% | $13K |
| 4107928000 | Bovin/Equin, NESOI, Sids, Lthr Fncy Grain Splits | $65K | 13.92% | 90.01% | $9K |
| 4107927050 | Othr Inc Sd Bvn/Equn Bg/Cs/Stp/Cr Lea Nt Fcy Gr Sp | $47K | 6.23% | 62.35% | $3K |
| 4107927030 | Bvn&eqn Belt Lthr Nt Fncy, Ful Grn, NESOI, Furth Prep | $31K | 0.00% | 0.00% | -- |
| 4107926050 | Bov/Equ Sole Leather, Grain Split, NESOI, N/Whole | $10K | 10.00% | 100.00% | $1K |
| 4107927040 | Bov&eqn Glove/Garmnt Lea, Nt Whole, Nt Fncy Grn Spl | — | -- | -- | -- |
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.
Trade Directory
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ImportsExports
Imports
$3.4MYoY · free account
Exports
$722KYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $41.1M of Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared and exported $9.6M.
Through August 2026. Source: U.S. Census Bureau.
Imports · August 2026
origin
Mexico and Italy together supply 92% of it. Brazil pays 40.3% duty; Mexico 0.1%.
customs district
destination
entry
rate provision · imports
84.4% enters free of duty; duty collected equals 2.63% of imports for consumption.