# HS code 4107.99: Other, including sides

> HS code 4107.99 covers other, including sides, other than those classified in 4107.91 and 4107.92. It sits in heading 41.07 (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 41.14) in chapter 41 (raw hides and skins (other than furskins) and leather). Other goods of heading 41.07 are classified under 4107.11 (whole hides and skins, full grains, unsplit), 4107.12 (whole hides and skins, grain splits), 4107.19 (whole hides and skins, other), 4107.91 (other, including sides, full grains, unsplit) or 1 other. National tariff lines under 4107.99 are live on border.bot for the United States (9 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/410799
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 41](https://border.bot/hs-codes/41) / [41.07](https://border.bot/hs-codes/4107) / [4107.99](https://border.bot/hs-codes/410799)

## Key facts

- HS code: 4107.99
- Covers: Other, including sides
- Heading: [41.07: 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 41.14](https://border.bot/hs-codes/4107)
- Chapter: [41: Raw hides and skins (other than furskins) and leather](https://border.bot/hs-codes/41)
- Edition: HS2022
- Duty in the United States: [See its 9 lines](https://border.bot/countries/united-states/hs-codes/410799)

## What this code covers

HS code 4107.99 covers other, including sides, other than those classified in 4107.91 and 4107.92.

The legal text of the subheading is “Other, including sides: Other”, read under “Other, including sides”, in HS2022.

## What it doesn’t cover

Other goods of heading 41.07 are classified under 4107.11 (whole hides and skins, full grains, unsplit), 4107.12 (whole hides and skins, grain splits), 4107.19 (whole hides and skins, other), 4107.91 (other, including sides, full grains, unsplit) or 1 other.

- [4107.11](https://border.bot/hs-codes/410711) Whole hides and skins: Full grains, unsplit
- [4107.12](https://border.bot/hs-codes/410712) Whole hides and skins: Grain splits
- [4107.19](https://border.bot/hs-codes/410719) Whole hides and skins: Other
- [4107.91](https://border.bot/hs-codes/410791) Other, including sides: Full grains, unsplit
- [4107.92](https://border.bot/hs-codes/410792) Other, including sides: Grain splits

## How it is structured

4107.99 is a six-digit subheading. Its first two digits, 41, are the chapter; the first four, 4107, are heading 41.07; the last two, 99, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 41: Raw hides and skins (other than furskins) and leather
- Heading 41.07: 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 41.14
- Within the heading: Other, including sides
- Subheading 4107.99: Other

## In other countries

National tariff lines under 4107.99 are live on border.bot for the United States (9 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/410799): 9 lines, used by 1 other country

- Previous subheading: [4107.92](https://border.bot/hs-codes/410792) Other, including sides: Grain splits
- Next subheading: [4112.00](https://border.bot/hs-codes/411200) Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14

## Frequently asked questions

### What does HS code 4107.99 cover?

HS code 4107.99 covers other, including sides, other than those classified in 4107.91 and 4107.92.

### Which heading and chapter is HS code 4107.99 in?

HS code 4107.99 is in heading 41.07 (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 41.14) in chapter 41 (raw hides and skins (other than furskins) and leather).

### Where are goods of heading 41.07 classified when 4107.99 doesn’t fit?

Other goods of heading 41.07 are classified under 4107.11 (whole hides and skins, full grains, unsplit), 4107.12 (whole hides and skins, grain splits), 4107.19 (whole hides and skins, other), 4107.91 (other, including sides, full grains, unsplit) or 1 other.

### Which countries’ tariffs list national lines under HS code 4107.99?

National tariff lines under 4107.99 are live on border.bot for the United States (9 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/410799.json