HS code · 6-digit subheading
HS Code 4104.49 – Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)
HS code 4104.49 is the 6-digit subheading for tanned or crust hides and skins, bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit, grain splits). It is used for crust bovine flesh splits, crust equine suede splits, crust corrected grain hides, crust buffed hides and dry-state split leather.
What HS 4104.49 covers
This HS code encompasses bovine and equine hides that are tanned and dried to a 'crust' state, but specifically exclude full grains, unsplit hides, and grain splits. This category includes various types of splits (e.g., flesh splits, suede splits) and corrected grain leathers in their dry, semi-finished form. These materials are crucial intermediates for tanneries producing specific leather types, such as suede for footwear, corrected grain for upholstery, or lining leathers. The trade involves a global network of specialized tanneries and manufacturers, with major exporters being countries with significant livestock industries and importers being manufacturing hubs. The EUDR note emphasizes the growing importance of supply chain transparency and ensuring that these products are sourced without contributing to deforestation, impacting trade practices and documentation requirements.
- Covers
- Crust bovine flesh splits
- Crust equine suede splits
- Crust corrected grain hides
- Crust buffed hides
- Dry-state split leather
- Crust shoulder splits
- Examples
- Crust splits for suede jackets
- Crust lining leather for shoes
- Crust corrected grain for car seats
- Crust splits for industrial gloves
Codes often confused with 4104.49
Common mistake. Can be confused with 410441 if mistakenly identified as full grain or unsplit, or with 410419 (wet-blue other than full grain) if the dry/wet state is misclassified.
Top exporters and importers of HS code 410449, 2025
In 2025, the largest exporter of HS code 410449 in UN Comtrade data was China, with 26% of world exports; the largest importer in UN Comtrade data was Thailand, with 40% of world imports. Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.
Top exporters 2025 · share of world exports
- 1 China $40M 26% of world exports
- 2 Egypt $31M 20% of world exports
- 3 Italy $15M 9.8% of world exports
Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.
World total: $154M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Thailand $118M 40% of world imports
- 2 Vietnam* ~$32M 11% of world imports · partner records ↗
- 3 India $32M 11% of world imports
World total: $293M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 4104.49 3
Brazil splits HS 4104.49 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 4104.49.10 Crust non-grain whole bovine hides, ≤2.6 m²Couros e peles inteiros, de bovinos (incluindo os búfalos), de superfície unitária não superior a 2,6 m2
- 4104.49.20 Other crust non-grain bovine hidesOutros couros e peles de bovinos (incluindo os búfalos)
- 4104.49.90 Crust non-grain equine hidesOutros
All Brazil NCM codes in heading 41.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 4104.49
What is HS code 410449?
HS code 410449 is a 6-digit subheading in the Harmonized System that covers: Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits). This HS code encompasses bovine and equine hides that are tanned and dried to a 'crust' state, but specifically exclude full grains, unsplit hides, and grain splits. This category includes various types of splits (e.g., flesh splits, suede splits) and corrected grain leathers in their dry, semi-finished form. These materials are crucial intermediates for tanneries producing specific leather types, such as suede for footwear, corrected grain for upholstery, or lining leathers. The trade involves a global network of specialized tanneries and manufacturers, with major exporters being countries with significant livestock industries and importers being manufacturing hubs. The EUDR note emphasizes the growing importance of supply chain transparency and ensuring that these products are sourced without contributing to deforestation, impacting trade practices and documentation requirements.
What products fall under HS code 410449?
Crust bovine flesh splits, Crust equine suede splits, Crust corrected grain hides, Crust buffed hides, Dry-state split leather, Crust shoulder splits
What are common misclassifications for HS code 410449?
Can be confused with 410441 if mistakenly identified as full grain or unsplit, or with 410419 (wet-blue other than full grain) if the dry/wet state is misclassified.
Which countries are the top exporters of goods under HS code 410449?
In 2025, the top exporters of HS code 410449 in UN Comtrade data were China ($40M, 26% of world exports), Egypt ($31M) and Italy ($15M). World exports came to about $154M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.
Which countries are the top importers of goods under HS code 410449?
In 2025, the top importers of HS code 410449 in UN Comtrade data were Thailand ($118M, 40% of world imports), Vietnam (about $32M) and India ($32M). World imports came to about $293M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 410449 structured?
HS code 410449 is a 6-digit subheading under the Harmonized System. The first 2 digits (41) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (49) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 410449?
Brazil splits HS code 410449 into 3 NCM codes: 4104.49.10 (Crust non-grain whole bovine hides, ≤2.6 m²), 4104.49.20 (Other crust non-grain bovine hides), 4104.49.90 (Crust non-grain equine hides). The first 6 digits of each match the HS code.