Brazil NCM · 8-digit subitem

NCM 4107.92.10 – Grain-split bovine leather, not whole hides

NCM 4107.92.10 (also written 41079210) is Brazil's code for grain-split bovine leather, not whole hides. Its first 6 digits are HS code 4107.92.

Official description of NCM 4107.92.10

PortuguêsOfficial
De bovinos (incluindo os búfalos)
EnglishUnofficial translation

Of bovine animals (including buffalo)

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 4107.92.10

41Chapter 07Heading 92Subheading

HS code 4107.92
Same in every country

1Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. Digits 7 and 8 are Brazil's own split of that HS code. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 41 Raw hides and skins (other than furskins) and leather Peles, exceto as peles com pelo, e couros.
  2. 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 Couros preparados após curtimenta ou após secagem (crusting) e couros e peles apergaminhados, de bovinos (incluindo os búfalos) ou de equídeos, depilados, mesmo divididos, exceto os da posição 41.14.
  3. Group 4107.9 Other, including sides Outros, incluindo as tiras:
  4. Subheading 4107.92 Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits Divididos, com o lado flor
  5. Subitem 4107.92.10 Of bovine animals (including buffalo) De bovinos (incluindo os búfalos)

Other NCM codes under HS 4107.92

Questions about NCM 4107.92.10

What is NCM 4107.92.10?

NCM 4107.92.10 (41079210) is the Brazilian (Mercosur) code for grain-split bovine leather, not whole hides. Its official Portuguese description is “De bovinos (incluindo os búfalos)”.

What is the HS code for NCM 4107.92.10?

HS 4107.92 (Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 4107.92.10?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.