Subheading · Section VIII

4107.92: Leather further prepared after tanning or crusting: other, including sides, grain splits

4107.92

Official description Grain splits

  • FreeUK
  • 5.5%–6.5%EU
  • 100%Türkiye
  • 2.4%–5%USA
  • US$1.8bnWorld trade in 2024

4107.92 is a six-digit subheading of heading 4107, leather further prepared after tanning or crusting, chapter 41.

In the UK Global Tariff, subheading 4107.92 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4107.92 into 2 tariff lines; the duty is between 5.5% and 6.5% (average 6%).

In the Turkish Customs Tariff Schedule, subheading 4107.92 covers 2 tariff lines and the statutory rate is 100%.

The Harmonized Tariff Schedule of the United States divides subheading 4107.92 into 5 tariff lines; the duty is between 2.4% and 5% (average 3.2%).

World trade in these goods reached US$1.8bn in 2024, up 2.5% on 2023.

Italy was the largest exporter with 17.6% of the total, ahead of China.

Vietnam imported the most (US$296.6m).

The United Kingdom ranked 10th among 96 exporters with US$47.9m; its largest buyer was Morocco.

The United Kingdom imported US$14.7m, most of it from Italy.

Duty rates compared

UK Free Third-country duty 2 tariff lines EU 5.5% – 6.5% Third-country duty 2 tariff lines · average 6% Türkiye 100% Statutory rate (Law 474) 2 tariff lines USA 2.4% – 5% General (MFN) 5 tariff lines · average 3.2%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 4107 92 00 00 Grain splits m²
  2. 4107 92 10 00 Bovine (including buffalo) leather Freem²
  3. 4107 92 90 00 Equine leather Freem²

EU Combined Nomenclature

EU lines →
  1. 4107 92 Grain splits:
  2. 4107 92 10 Bovine (including buffalo) leather 5.5%m2
  3. 4107 92 90 Equine leather 6.5%m2

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 4107.92 Yarma deriler:
  2. 4107.92.10.00.00 Sığırların (bufalo dahil) deri ve köseleleri 100%m2
  3. 4107.92.90.00.00 Atların deri ve köseleleri 100%m2

Harmonized Tariff Schedule of the United States

USA lines →
  1. 4107.92 Grain splits:
  2. 4107.92.40.00 Buffalo 2.5%m2
  3. Other:
  4. 4107.92.50.00 Upholstery leather 2.8%m2
  5. 4107.92.60 Upper leather; sole leather 3.3%
  6. 4107.92.60.10 Upper leather m2
  7. 4107.92.60.50 Sole leather m2
  8. Other:
  9. 4107.92.70 Not fancy 5%
  10. 4107.92.70.30 Belting m2
  11. 4107.92.70.40 Glove and garment m2
  12. 4107.92.70.50 Bag, case, strap and collar m2
  13. 4107.92.70.90 Other m2
  14. 4107.92.80.00 Fancy 2.4%m2

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

4107.92 · US$1.8bn

Trade value (US$) no reported trade < US$1.9mUS$1.9m+US$17.3m+US$47.9m+> US$196.9m

Exports: 96
  1. Italy: US$320.3m
  2. China: US$297.7m
  3. South Korea: US$196.9m
  4. Thailand: US$89.2m
  5. Brazil: US$83m
  6. Poland: US$80.7m
  7. Mexico: US$77.8m
  8. Spain: US$66.6m
  9. Germany: US$56.2m
  10. United Kingdom: US$47.9m
  11. South Africa: US$43.7m
  12. Ukraine: US$42.3m
  13. France: US$40m
  14. Hong Kong SAR China: US$37.8m
  15. Vietnam: US$31.4m
  16. Pakistan: US$25.5m
  17. India: US$23.3m
  18. Taiwan: US$20.7m
  19. Portugal: US$20.3m
  20. Argentina: US$19.3m
  21. Uruguay: US$18.4m
  22. United States: US$17.8m
  23. Croatia: US$17.3m
  24. Japan: US$16.5m
  25. Netherlands: US$15.9m
  26. Belgium: US$13.4m
  27. Türkiye: US$10.1m
  28. New Zealand: US$7m
  29. Chile: US$6.3m
  30. Kazakhstan: US$6.1m
  31. Russia: US$5.9m
  32. Bangladesh: US$5.7m
  33. Colombia: US$4.8m
  34. Austria: US$4.7m
  35. Slovakia: US$4.7m
  36. Azerbaijan: US$4.3m
  37. Hungary: US$4m
  38. Ecuador: US$3.7m
  39. Romania: US$3.6m
  40. Indonesia: US$2.9m
  41. Dominican Republic: US$2.9m
  42. Egypt: US$2.8m
  43. Bosnia & Herzegovina: US$2.7m
  44. Belarus: US$2.5m
  45. Switzerland: US$2.1m
  46. Morocco: US$1.9m
  47. Uzbekistan: US$1.6m
  48. Sweden: US$884.1k
  49. El Salvador: US$830.5k
  50. Cambodia: US$767.4k
  51. Czechia: US$715.7k
  52. Singapore: US$712.6k
  53. Slovenia: US$620.8k
  54. Finland: US$608.8k
  55. Tunisia: US$583.1k
  56. Bulgaria: US$485.7k
  57. Serbia: US$449.3k
  58. Paraguay: US$436.5k
  59. Greece: US$331k
  60. Malaysia: US$325.2k

Top exporters

RankCountryValueShare
1 Italy US$320.3m 17.6%
2 China US$297.7m 16.4%
3 South Korea US$196.9m 10.8%
4 Thailand US$89.2m 4.9%
5 Brazil US$83m 4.6%
6 Poland US$80.7m 4.4%
7 Mexico US$77.8m 4.3%
8 Spain US$66.6m 3.7%
9 Germany US$56.2m 3.1%
10 United Kingdom US$47.9m 2.6%

Top importers

RankCountryValueShare
1 Vietnam US$296.6m 16.3%
2 China US$143.7m 7.9%
3 Hong Kong SAR China US$131.8m 7.2%
4 Cambodia US$107m 5.9%
5 Ukraine US$82.6m 4.5%
6 Poland US$77.8m 4.3%
7 Germany US$66.9m 3.7%
8 Italy US$59.8m 3.3%
9 France US$58m 3.2%
10 United States US$54.3m 3%

Questions and answers

What is the HS code for leather further prepared after tanning or crusting: other, including sides, grain splits?

Leather further prepared after tanning or crusting: other, including sides, grain splits fall under HS subheading 4107.92, part of heading 4107, in section VIII of the Harmonized System.

What is the import duty on leather further prepared after tanning or crusting in the UK?

Under the UK Global Tariff, imports under 4107.92 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on leather further prepared after tanning or crusting in the EU?

Under the EU Combined Nomenclature, imports under 4107.92 from countries without a preferential agreement are charged at 5.5% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most leather further prepared after tanning or crusting?

Italy, with US$320.3m in 2024 (17.6% of world exports).