U.S. exports of Bovine & Equine Leather, Including Sides, Further Prepared, NESOI (HS 410799) totaled $1.1M in August 2026.
Importers of Bovine & Equine Leather, Including Sides, Further Prepared, NESOI paid $57K in duties in August 2026, an average duty rate of 9.20% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule. Bovine & Equine Leather, Including Sides, Further Prepared, NESOI imports of $620K in August 2026 ran 11% below the year-to-date monthly average of $699K.
Last updated: August 2026 dataHeading 410799 is the residual category for further-prepared bovine and equine leather in side and non-whole forms that does not qualify as full-grain unsplit (410791) or grain-split (410792) — capturing corrected-grain, suede, and other surface-modified cuts widely used across footwear, apparel, and accessories manufacturing. The US schedule maintains the full end-use matrix with lines for upholstery (4107995000), upper leather, sole leather, belt leather, glove/garment leather, bag/case/strap leather, and fancy leather (4107998000), plus a buffalo parchment-dressed line (4107994000). Because this heading serves as the catch-all for non-standard grain treatments in non-whole forms, importers should exhaust the more specific headings before classifying here.
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99 import shipments a month
Using 410799 as a default can result in misclassification if the leather is actually full-grain unsplit (410791) or grain-split (410792), which carry different duty rates. CBP may request laboratory analysis or tannery documentation to verify grain status during examination, and post-entry audits can trigger penalties for systematic misclassification. Importers should obtain grain-status certification from the tannery before filing.
Fancy leather under 4107998000 includes sides and cuts that have been embossed with decorative patterns, printed, metallized, or given a distinctive ornamental surface finish. The fancy designation is based on the decorative surface treatment applied after tanning, not on the quality of the underlying hide. Importers should confirm with the supplier whether any post-tanning decorative finishing qualifies the goods as fancy before selecting between the fancy and non-fancy lines.
Subheading 4 of 6 in heading 4107
Subheading 410799 · $1.1M of $13.3M
ImportsExports
Imports
$620KYoY · free account
Exports
$1.1MYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $8.1M of Bovine & Equine Leather, Including Sides, Further Prepared, NESOI and exported $9.8M.
Through August 2026. Source: U.S. Census Bureau.
Trade Directory
List your company under HS 410799 — Bovine & Equine Leather, Including Sides, Further Prepared, NESOI, so the companies trading it can find you. Be the first supplier listed.
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 |
|---|---|---|---|---|---|
| 4107997090 | Bov/Eq Lther, NESOI Exc Grn Split, Nt Fancy NESOI | $402K | 1.20% | 9.43% | $5K |
| 4107995000 | Bvn&eqn Uphlstry Lthr NESOI, Splt Grn, Furth Prep | $117K | 29.22% | 99.69% | $34K |
| 4107998000 | Bovine/Equine Lthr, Fancy, NESOI | $65K | 10.93% | 100.00% | $7K |
| 4107996010 | Bovine/Equine Upper Leather, Except Whole, NESOI | $20K | 27.95% | 76.58% | $6K |
| 4107997050 | Bvn/Equin Bg, Cs, St, Clr Ltr, Nt Fcy NESOI | $13K | 41.14% | 96.79% | $5K |
| 4107997030 | Bvn/Equin Belt Lthr, Nt Fncy, NESOI, Prep Aft Tan | $2K | 0.00% | 0.00% | -- |
| 4107996050 | Bov/Equine Sole Lthr, NESOI, Furt Prep Aft Tan/Crust | $791 | 9.99% | 100.00% | $79 |
| 4107997040 | Bvn/Equin Glv/Gar Lthr, NESOI, Nt Fncy | $675 | 14.96% | 100.00% | $101 |
| 4107994000 | Buffalo Leather NESOI, Incl Sides Ot Grn Splt, Par | — | -- | -- | -- |
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.
Exports · August 2026
destination
Dominican Republic and Vietnam together take 73% of it.
customs district
origin
entry
rate provision · imports
59.9% enters free of duty; duty collected equals 9.20% of imports for consumption.