4107.92 - Grain splits:

This classification covers grain splits derived from bovine (including buffalo) or equine animal hides and skins. These splits represent the lower layers of the hide after the top grain layer has been removed. The material is further prepared after tanning or crusting, rendering it suitable for various manufacturing processes. Importantly, these splits are characterized by the absence of hair on the original hide and do not fall under the specific provisions of heading 4114.

Distinguishing this category from its siblings, 4107.91 specifically pertains to full grains that remain unsplit, maintaining the original top layer of the hide. In contrast, 4107.92 focuses exclusively on the split portions of the hide. The remaining sibling, 4107.99, serves as a residual category for any other types of prepared leather falling under 4107 that are not specifically grain splits or full grains.

Further subdivision exists within this category based on the specific animal origin. Subcategories exist to differentiate between buffalo and other bovine or equine animal sources. This distinction is crucial for trade statistics and potentially for specific import regulations or duty rates that may be applied to leather originating from different types of animals.