Brazil NCM · 8-digit subitem

NCM 4107.92.90 – Grain-split equine leather, not whole hides

NCM 4107.92.90 (also written 41079290) is Brazil's code for grain-split equine leather, not whole hides. Its first 6 digits are HS code 4107.92.

Official description of NCM 4107.92.90

PortuguêsOfficial
Outros
EnglishUnofficial translation

Other

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

How to read NCM 4107.92.90

41Chapter 07Heading 92Subheading

HS code 4107.92
Same in every country

9Item 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 4107.92.90 Other Outros

Other NCM codes under HS 4107.92

4107.92.10 Grain-split bovine leather, not whole hidesDe bovinos (incluindo os búfalos)

Questions about NCM 4107.92.90

What is NCM 4107.92.90?

NCM 4107.92.90 (41079290) is the Brazilian (Mercosur) code for grain-split equine leather, not whole hides. Its official Portuguese description is “Outros”.

What is the HS code for NCM 4107.92.90?

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 4107.92.90?

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.