All leather hides have to be split because a hide is too thick to upholster or use in any type of manufacturing. The hide goes into a machine where a blade 'splits' the hide into two layers. The bottom layer is known as Split Leather. And the top portion of the above process is known as Top Grain Leather.
Split Leather is the kind of leather used for 'cowhide work gloves' you often see at hardware stores. Split Leather can be sanded down and embossed with a consistent graining pattern to be used on the outside back and sides of sofa for a slight cost savings to achieve certain price points. A lot of good manufacturers do not use Split Leather for upholstery at all. Admitting that Split Leather has other uses, we do not think it is appropriate to use Split Leather even on the outside back and sides of sofa.
Top Grain Leather is generally used in the areas that receive more wear since the fiber of top grain is more compact than that of split grain. The most confusing term used within the leather industry is the term 'Top Grain Leather'. The word 'top' indicates the 'top' portion of a hide, not the quality of the leather. If the label 'top grain' is on a tag or mentioned by a sales person, the reference is to where the leather was cut rather than the grade. In reality a lot of people believe that 'top' Grain Leather is the 'top' quality leather.
'Top Grain Leather' is further divided into two basic categories: Full Grain or Corrected Grain depending upon the quality of hides.
-Updated January 24, 2013
