4107.11 - Full grains, unsplit:
Sub-classifications
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4107 1110
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Overview
This HTS category, 4107.11, specifically covers full grain, unsplit leather derived from bovine or equine animals. The key defining characteristic is that the hide or skin remains intact, meaning it has not been split into layers. This leather is prepared after the tanning or crusting process, and it is devoid of hair. This designation distinguishes it from "grain splits" (4107.12), which are layers separated from the full grain, and "other" unsplit leathers (4107.19) that may not meet the specific criteria of full grain.
Within this category, further distinctions are made based on the size and origin of the bovine leather. Subcategories exist to differentiate between leather originating from bovines with a unit surface area not exceeding 28 square feet (2.6 square meters) and "other" bovine leather that exceeds this size threshold, as well as leather from equine animals. These subdivisions are important for applying specific import duties and trade regulations.
The "full grains, unsplit" designation is crucial, indicating that the uppermost layer of the hide, containing the natural grain pattern and the tightest fibers, is preserved and has not been divided. This typically results in leather of higher quality and durability, often used in applications where aesthetic appeal and structural integrity are paramount, such as high-end footwear, upholstery, and luxury accessories.