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Section VIII — Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 41 — Raw hides and skins (other than furskins) and leather

Heading 4107 — Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.

National subdivision 4107.9 — Other, including sides:

Subheading

4107.92 Grain splits

Common commodities
Bovine grain split side with hair-onEquine grain split side for footwearHair-on leather grain split from bull hideGrain split horsehide with natural textureFull-grain cowhide grain splitsSheepskin grain split sidesTop layer of equine grain split saddle materialCalfskin grain split for luxury goodsBovine grain split leather for automotive upholsteryGrain split side for equestrian equipment

HS codes

CodeDescriptionTaxes
4107.92.00Grain splitsCessEIC, Customs TaxCID, PAL, SSCL, VAT