4107.12 - Grain splits:

This category, HTS Code 4107.12, specifically classifies "grain splits" derived from leather of bovine or equine animals. This means the hide has been split horizontally after the tanning or crusting process, resulting in the separation of the top grain layer from the lower flesh layers. The goods in this classification are the resulting split leather pieces, which are no longer whole hides and skins but rather portions thereof.

Distinguishing 4107.12 from its siblings is crucial for accurate classification. HTS 4107.11 covers "full grains, unsplit," meaning the top layer of the hide remains intact, and the leather has not been divided into layers. Conversely, 4107.19 encompasses "other" types of prepared leather within the broader heading that are neither full grains nor grain splits. Therefore, 4107.12 is exclusively for the intermediate or lower layers obtained when a hide is split.

The subcategories under 4107.12 further refine the classification based on specific physical characteristics of the grain splits. One subcategory pertains to splits originating from bovine hides with a unit surface area not exceeding 28 square feet (2.6 square meters). The "Other" subcategory would encompass grain splits from equine animals, or from bovine animals exceeding the specified surface area. These distinctions are important for tariff rate determination and statistical tracking.