4107.92.80 Grain splits: fancy

In chapter 41, Raw hides and skins (other than furskins) and leather; heading 4107, Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals....

4107.92.80 as printed in HTS Revision 20 (2026)

Description	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Other, including sides Grain splits Other Other Fancy
Printed as	4107.92.80.00
General rate (column 1)	2.4%1
Special rate (column 1)	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2 rate	30%
Units of quantity	m2

Column 2 rates apply to products of the countries listed in General Note 3(b) of the schedule: the Republic of Belarus, Cuba, North Korea and the Russian Federation (Revision 20 (2026)).

Statistical reporting numbers under 4107.92.80

The 10-digit numbers that go on an entry, with the headings the schedule prints between them. The rates are the ones printed above unless a statistical line prints its own.

HTS number	Description	Units	General	Special	Column 2
4107.92.80.00	Fancy	m2	2.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	30%

Footnotes

See U.S. note 3 to subchapter III, chapter 99, 9903.41.05. (on the general rate)

Chapter 99 headings this line cites

Each heading as the schedule prints it, with where the line cites it. A citation is not a finding that the heading applies to a shipment.

Heading	Text as printed	General	Special	Column 2	Cited in
9903.41.05	Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)	40%	none printed	none printed	footnote on the general rate of 4107.92.80.00

Program symbols in the special rate

General Note 3(c)(i) of the schedule names the program behind each symbol printed on this line. Whether a program is in force on a given date, and whether a product and its country qualify, are set by that program's own law and general note, which this page does not assess.

A Generalized System of Preferences
AU United States-Australia Free Trade Agreement
BH United States-Bahrain Free Trade Agreement Implementation Act
CL United States-Chile Free Trade Agreement
CO United States-Colombia Trade Promotion Agreement Implementation Act
D African Growth and Opportunity Act
E Caribbean Basin Economic Recovery Act
IL United States-Israel Free Trade Area
JO United States-Jordan Free Trade Area Implementation Act
KR United States-Korea Free Trade Agreement Implementation Act
MA United States-Morocco Free Trade Agreement Implementation Act
OM United States-Oman Free Trade Agreement Implementation Act
P Dominican Republic-Central America-United States Free Trade Agreement Implementation Act
PA United States-Panama Trade Promotion Agreement Implementation Act
PE United States-Peru Trade Promotion Agreement Implementation Act
S United States-Mexico-Canada Agreement
SG United States-Singapore Free Trade Agreement

What this page leaves to your broker

This page quotes the schedule. It does not add the rates together, and it does not say whether a chapter 99 heading applies to a shipment: that turns on the country of origin, the dates and the U.S. notes to chapter 99. Section 301, Section 232 and other chapter 99 measures list the goods they cover in those notes and in Federal Register notices, so a line can be covered by a heading its footnotes never cite. A licensed customs broker makes the determination.

Built September 29, 2026 from HTS Revision 20 (2026) (USITC release 2026HTSRev20, published September 23, 2026, current since September 28, 2026). The schedule changes often; USITC's own site always has the current text.