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HSChapter 41
U.S. imports of grain-split bovine & equine leather, including sides, further prepared (HS 410792) totaled $3.2M in April 2026, traded with 26 countries.
Importers of Grain-Split Bovine & Equine Leather, Including Sides, Further Prepared paid $75K in duties in April 2026 — an effective duty rate of 14% on $550K in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: April 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.
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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Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Duty Collected |
|---|---|---|---|---|
| 4107927090 | BV/EQU NESOI LEA INCL SIDE GRN SPLT NT FNCY NESOI | $1.9M | 14.76% | $28K |
| 4107926010 | BOV/EQU UPPER LEATHR,N/WHOLE,GRAIN SPLIT,NESOI | $997K | 13.38% | $15K |
| 4107925000 | BVN& EQN UPHLSTRY LTHR,SPLIT GRN,NESOI,FURTH PREP | $169K | 13.38% | $18K |
| 4107928000 | BOVIN/EQUIN,NESOI,SIDS, LTHR FNCY GRAIN SPLITS | $66K | 12.40% | $8K |
| 4107927050 | OTHR INC SD BVN/EQUN BG/CS/STP/CR LEA NT FCY GR SP | $50K | 10.78% | $110 |
| 4107924000 | BUFFALO LEATHER NESOI INCL SIDES, GRAIN SPLTS | $30K | 12.16% | $4K |
| 4107927030 | BVN&EQN BELT LTHR NT FNCY,FUL GRN,NESOI,FURTH PREP | $27K | -- | -- |
| 4107927040 | BOV&EQN GLOVE/GARMNT LEA,NT WHOLE, NT FNCY GRN SPL | $12K | 15.00% | $2K |
| 4107926050 | BOV/EQU SOLE LEATHER,GRAIN SPLIT,NESOI,N/WHOLE | $2K | 13.28% | $216 |
BV/EQU NESOI LEA INCL SIDE GRN SPLT NT FNCY NESOI
BOV/EQU UPPER LEATHR,N/WHOLE,GRAIN SPLIT,NESOI
BVN& EQN UPHLSTRY LTHR,SPLIT GRN,NESOI,FURTH PREP
BOVIN/EQUIN,NESOI,SIDS, LTHR FNCY GRAIN SPLITS
OTHR INC SD BVN/EQUN BG/CS/STP/CR LEA NT FCY GR SP
BUFFALO LEATHER NESOI INCL SIDES, GRAIN SPLTS
BVN&EQN BELT LTHR NT FNCY,FUL GRN,NESOI,FURTH PREP
BOV&EQN GLOVE/GARMNT LEA,NT WHOLE, NT FNCY GRN SPL
BOV/EQU SOLE LEATHER,GRAIN SPLIT,NESOI,N/WHOLE
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 4107925000 | BVN& EQN UPHLSTRY LTHR,SPLIT GRN,NESOI,FURTH PREP | $292K |
| 4107928000 | BOVIN/EQUIN,NESOI,SIDS, LTHR FNCY GRAIN SPLITS | $241K |
| 4107927090 | BV/EQU NESOI LEA INCL SIDE GRN SPLT NT FNCY NESOI | $48K |
| 4107927050 | OTHR INC SD BVN/EQUN BG/CS/STP/CR LEA NT FCY GR SP | $42K |
| 4107927040 | BOV&EQN GLOVE/GARMNT LEA,NT WHOLE, NT FNCY GRN SPL | $7K |
| 4107926010 | BOV/EQU UPPER LEATHR,N/WHOLE,GRAIN SPLIT,NESOI | $6K |
| 4107924000 | BUFFALO LEATHER NESOI INCL SIDES, GRAIN SPLTS | $0 |
BVN& EQN UPHLSTRY LTHR,SPLIT GRN,NESOI,FURTH PREP
56.9K m2
BOVIN/EQUIN,NESOI,SIDS, LTHR FNCY GRAIN SPLITS
23.3K m2
BV/EQU NESOI LEA INCL SIDE GRN SPLT NT FNCY NESOI
1.9K m2
OTHR INC SD BVN/EQUN BG/CS/STP/CR LEA NT FCY GR SP
1.3K m2
BOV&EQN GLOVE/GARMNT LEA,NT WHOLE, NT FNCY GRN SPL
54 m2
BOV/EQU UPPER LEATHR,N/WHOLE,GRAIN SPLIT,NESOI
673 m2
BUFFALO LEATHER NESOI INCL SIDES, GRAIN SPLTS
WHOL HIDE/SKIN OF LTR,FUL GRN,SPLIT,FUR PREP,BV/EQ
HS 410712
WHOLE HIDE/SKIN OF LTR,FULL GRAIN,UNSPLIT,BOV/EQU
HS 410711
WHOL HIDE/SKIN,FULL GRN,NESOI,FRT PREP TAN,BV/EQ
HS 410719
LTR,NESOI,INC SIDES FULL GRAIN,UNSPLIT,BOV/EQU
HS 410791
TAN/CRUS HID/SKN BOV/EQ,FUL GRN UNSP;GRN SP,DRY ST
HS 410441
TAN/CRUST HIDES/SKIN, BOV/EQ, IN DRY STATE, NESOI
HS 410449
| Port | Imports | Exports | Balance |
|---|---|---|---|
| LAREDO, TX | $2.6M | -- | -$2.6M |
| NEWARK, NJ | $109K | $72K | -$38K |
| NEW ORLEANS, LA | $35K | $141K | +$106K |