HS 410712 Grain splits
Quick Answer: Leather, whether or not split, other than whole hides or skins, imported under HS 410712 enters the UK duty-free, the EU at rates up to 6.50% ad valorem, and the US at rates up to 15% ad valorem. This classification specifically covers grain splits, which are the upper layers of hides and skins that have been separated from the flesh side. These splits are typically used in the manufacture of various leather goods, including upholstery, footwear, and accessories. Importers should consult specific national tariff schedules for precise duty rates, as these can vary based on origin and specific product characteristics. CustomTariffs aggregates this data, highlighting the need for careful verification before shipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107120000 | — | — | — |
| 4107121100 | 0.00 % | — | — |
| 4107121900 | 0.00 % | — | — |
| 4107129100 | 0.00 % | — | — |
| 4107129900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107129100 | 5.50 % | — | — |
| 4107120000 | — | — | — |
| 4107121100 | 6.50 % | — | — |
| 4107121900 | 6.50 % | — | — |
| 4107129900 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 41071210 | Free | — | — |
| 4107121040 | — | — | ["m<sup>2</sup>"] |
| 4107123000 | 3.6% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4107125000 | 2.8% | Free (17 programs) | ["m<sup>2</sup>"] |
| 4107126010 | — | — | ["m<sup>2</sup>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 4107.12?
Imports of Grain splits may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 410712 cover?
This subheading covers grain splits of bovine or equine animals, which are the layers of hide or skin that have been split, excluding the top grain layer. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these splits are typically the lower layers of a hide after it has been mechanically separated. They are characterized by a less refined surface and are often used for less visible applications or for further processing into various leather goods.
What falls outside HS 410712?
The following products are excluded from HS 410712: whole hides and skins, top grain splits (which are classified elsewhere under heading 4107), leather that has undergone further tanning or finishing processes beyond simple splitting, and any hides or skins that are not from bovine or equine animals. For instance, sheep or goat leather splits, or finished leather products like shoes or bags, would not be classified under this subheading, as they fall into different HS chapters or headings based on their specific characteristics and degree of processing.
What are common classification mistakes for HS 410712?
A common error is misclassifying unfinished leather pieces that are not specifically "grain splits" or confusing them with top grain leather. General Interpretative Rule 1 (GIR 1) of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly assign products that have undergone significant further processing, or those that are not derived from bovine or equine animals, to this subheading, leading to incorrect duty assessments and potential penalties.
How should importers classify products under HS 410712?
The correct procedure for classifying products under HS 410712 involves a thorough examination of the material's origin and processing. Importers and customs brokers must verify that the goods are indeed grain splits derived from bovine or equine hides and that they have not undergone further tanning or finishing processes that would reclassify them. Consulting the specific definitions within the WCO HS Nomenclature and the relevant national tariff schedule, such as the EU TARIC or UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 410712?
A shipment of 1,000 kilograms of bovine grain splits, declared at a customs value of $5,000 USD, would attract a US duty of $1,000.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 20% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS). The calculation is: $5,000 USD (declared value) × 0.20 (duty rate) = $1,000.00 (duty amount). This rate is applicable unless a preferential trade agreement provides a lower rate.
Which trade agreements reduce duties for HS 410712?
Several free trade agreements may reduce the applicable duty rate for HS 410712. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada and Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) could offer preferential rates for originating goods from countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration, depending on the agreement and the exporting country.
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FAQ
What are the import duty rates for HS code 410712, 'Grain splits'?
The import duty rates for HS code 410712, covering grain splits of bovine or equine animals, vary by importing country. For example:
- United States (USITC): Generally 0.00% under the Most Favored Nation (MFN) tariff.
- European Union (EU TARIC): Typically 6.50% ad valorem.
- United Kingdom (UK Trade Tariff): Often 6.50% ad valorem.
Importers should always verify the specific rate applicable to their country of destination and consider any preferential trade agreements that may offer reduced or zero duties.
How is HS code 410712 'Grain splits' classified, and what criteria are used?
HS code 410712 falls under Chapter 41 of the Harmonized System, which pertains to raw hides and skins, and leather. Specifically, it relates to 'Other hides and skins, with their grains on or with their grains split, other than those of heading 4104 to 4106.'
'Grain splits' specifically refers to the lower layer of a hide or skin after the top grain layer has been separated. This layer, while still retaining some of the original skin structure, lacks the uppermost, most desirable grain surface. Classification hinges on the physical characteristics of the material: it must be from bovine or equine animals, and it must be a split portion of the hide or skin, with the grain surface removed or significantly altered.
What documentation is typically required for importing goods classified under HS 410712?
When importing goods under HS code 410712, standard customs documentation is required. This typically includes:
- Commercial Invoice: Detailing the value, quantity, and description of the goods.
- Packing List: Outlining the contents of each package.
- Bill of Lading or Air Waybill: The transport document.
- Certificate of Origin: To determine eligibility for preferential duty rates under trade agreements.
- Import Declaration: Filed with the customs authorities of the importing country.
- Veterinary or Health Certificates: Depending on the importing country's regulations, especially if the splits are intended for uses that require specific health standards (e.g., certain leather goods, not for food use).
Importers should consult the specific import regulations of the destination country, as additional permits or certificates may be necessary.
How is the duty calculated for HS 410712, and can you provide an example?
The duty calculation for HS code 410712 depends on the duty rate applied by the importing country. Most commonly, it's an ad valorem duty, meaning it's a percentage of the value of the goods.
Example: Suppose you are importing 1,000 square meters of bovine grain splits into the European Union, where the duty rate is 6.50%. If the declared customs value of these splits is €5 per square meter, the total value is 1,000 sqm * €5/sqm = €5,000.
The import duty would be calculated as:
Duty Amount = Customs Value × Duty Rate Duty Amount = €5,000 × 6.50% Duty Amount = €325.00
This €325.00 would be the ad valorem duty payable. Some countries may also apply specific duties (per unit) or a combination, but ad valorem is most common for this HS code.
Are there common trade agreements that offer preferential duty rates for HS code 410712?
Yes, numerous trade agreements can affect the duty rates for HS code 410712. For instance:
- United States: Goods originating from countries with a Free Trade Agreement (FTA) with the US, such as Mexico or Canada under USMCA, may be eligible for duty-free entry (0.00%).
- European Union: The EU has FTAs with various countries (e.g., Canada, Japan, South Korea). If the grain splits originate from a partner country and meet the rules of origin, they might benefit from reduced or zero duty rates, overriding the standard 6.50% tariff.
- United Kingdom: Post-Brexit, the UK maintains its own set of trade agreements. Goods from countries like Canada or Japan, if they meet the relevant rules of origin, could be subject to preferential tariffs.
Importers must obtain a valid Certificate of Origin from the exporter to claim preferential treatment under any applicable trade agreement. The specific benefits and requirements are detailed within each agreement and should be consulted via official sources like the USITC, EU TARIC, or UK Trade Tariff.