HS 410792 Grain splits
Quick Answer: Leather, whether or not split, other than whole hides or skins, of bovine or equine animals, imported under HS 410792 enters the UK at 0.00%, the EU at 5.50% (as a sample rate), and the US at 2.8% (as a sample rate). This classification specifically covers "grain splits," which are the lower layers of a hide or skin after the top grain has been removed. Importers should be aware of varying duty rates across major markets, as indicated by CustomTariffs data. For accurate and specific rates, consulting the relevant official tariff schedules for each destination country is crucial.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107920000 | — | — | — |
| 4107921000 | 0.00 % | — | — |
| 4107929000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107920000 | — | — | — |
| 4107921000 | 5.50 % | — | — |
| 4107929000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4107925000 | 2.8% | Free (17 programs) | ["m<sup>2</sup>"] |
| 41079260 | 3.3% | Free (17 programs) | — |
| 4107926010 | — | — | ["m<sup>2</sup>"] |
| 4107926050 | — | — | ["m<sup>2</sup>"] |
| 4107927030 | — | — | ["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 4107.92?
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 14 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 410792 cover?
This subheading covers grain splits of bovine or equine animals, which are the by-products resulting from the splitting of hides and skins after the removal of the full-grain layer. According to the World Customs Organization's Harmonized System Nomenclature, these are essentially the lower layers of the hide or skin. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category specifically includes these split leather materials, often used for less visible applications where the full-grain quality is not required.
What falls outside HS 410792?
The following products are excluded from HS 410792: full-grain leather, which is the outermost layer of the hide or skin and retains the natural grain; leather that has been further processed or finished beyond simple splitting; and hides and skins that have not undergone any tanning or preparation process. For example, raw or merely preserved hides and skins fall under Chapter 41, while finished leather goods, such as footwear or bags, are classified in their respective chapters based on the finished product, not the leather component itself.
What are common classification mistakes for HS 410792?
A common error is misclassifying grain splits as full-grain leather or as finished leather products. This often occurs when the importer does not fully understand the distinction between the layers of the hide or the degree of processing. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Misinterpreting "grain splits" to include any leather with a visible grain pattern, regardless of its origin from the split layer, leads to incorrect classification.
How should importers classify products under HS 410792?
The correct procedure for classifying products under HS 410792 involves a thorough examination of the material's origin and processing. Importers and customs brokers must verify that the product is indeed a split layer of a bovine or equine hide or skin that has undergone tanning or other preparation. Reviewing supplier documentation, such as technical specifications and manufacturing processes, is crucial. Cross-referencing these details with the WCO HS Explanatory Notes and relevant national tariff schedules, like the USITC HTS or EU TARIC, ensures accurate classification.
How is the duty calculated for products under HS 410792?
A shipment of 100 square meters of bovine grain splits, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($500 USD × 10% = $50.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 4107.92.0000, which specifies a 10% ad valorem duty for this category.
Which trade agreements reduce duties for HS 410792?
Several free trade agreements may reduce the applicable duty rate for HS 410792, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating grain splits from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA country of origin certificate or a self-certified origin statement is required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific countries, but USMCA is a prominent example for North American trade.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 410792, 'Grain splits'?
The Most Favored Nation (MFN) duty rate for HS code 410792 is 5.50%. However, preferential duty rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Under the US-Canada Agreement (D), the rate is also Free. Importers should consult the relevant trade agreement schedules for specific eligibility and preferential rates. For example, a shipment valued at $10,000 USD with an MFN duty of 5.50% would incur a duty of $550 USD ($10,000 * 0.055).
How are 'grain splits' classified under HS code 410792?
HS code 410792 specifically covers 'grain splits' of bovine or equine animals, which are the lower-quality parts of hides and skins that remain after the top-grain layer has been removed. This classification applies to hides and skins that have been tanned or 'barked' (treated with vegetable tannins). The key criterion is that the material is a split from a tanned hide or skin, and it is not further prepared or processed beyond this stage.
What documentation is typically required for importing HS code 410792?
For importing HS code 410792, standard documentation includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Additionally, importers may need to provide proof that the hides and skins are legally sourced and comply with any environmental or animal welfare regulations.
Which trade agreements offer preferential duty rates for HS code 410792?
Several trade agreements provide preferential duty rates for HS code 410792. For instance, the United States has agreements with countries like Australia (AU), Canada (D), Chile (CL), South Korea (KR), and others that offer 'Free' entry for goods classified under this code, provided they meet the rules of origin. The European Union's TARIC system and the UK Trade Tariff also list various preferential rates for different trading partners. Importers must verify their eligibility and ensure compliance with the specific rules of origin for each agreement.
Can you provide an example of how duty is calculated for HS code 410792?
Certainly. Let's assume an importer is bringing in 500 kilograms of grain splits classified under HS code 410792, with a declared value of $2,500 USD. If the applicable duty rate is the MFN rate of 5.50% ad valorem, the duty calculation would be based on the value. Duty = Value × Duty Rate = $2,500 USD × 0.055 = $137.50 USD. If there were a specific duty component (e.g., per kilogram), it would be added or used instead, but for this code, it is typically ad valorem.