HS code · 6-digit subheading

HS Code 4105.10 – Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue)

HS code 4105.10 is the 6-digit subheading for tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue). It is used for wet-blue sheep skins, wet-blue lamb skins, split wet-blue sheep skins, chrome-tanned wet-blue ovine skins and pickled and wet-blue lamb skins.

What HS 4105.10 covers

This code covers sheep and lamb skins that have been tanned to the 'wet-blue' or wet crust state, with the wool removed, and may or may not be split. These are semi-processed skins, representing an intermediate stage in leather production. The 'wet-blue' state, typically achieved through chrome tanning, stabilizes the collagen fibers, making the skins resistant to decay and ready for further processing. These skins are highly valued for producing soft, lightweight leathers used in garments, gloves, and linings. Importers are usually tanneries specializing in fine leathers, often located in Europe and Asia, while exporters are typically countries with large sheep populations and initial processing capabilities, such as Australia, New Zealand, and Spain. Efficient preservation and transport are key to maintaining quality.

Covers
  • Wet-blue sheep skins
  • Wet-blue lamb skins
  • Split wet-blue sheep skins
  • Chrome-tanned wet-blue ovine skins
  • Pickled and wet-blue lamb skins
  • De-wooled wet-blue sheep hides
Examples
  • Australian wet-blue lamb skins
  • New Zealand wet-blue sheep skins
  • Spanish wet-blue ovine splits
  • UK wet-blue sheep hides

Codes often confused with 4105.10

Common mistake. Can be confused with 410530 (dry crust sheep/lamb skins) if the moisture content is misidentified, or with 410621 (wet-blue goat/kid skins) if the animal origin is not clearly distinguished.

4105.30Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further prepared, in the dry state (crust)4106.21Tanned or crust hides and skins; of goats or kids, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue)

Top exporters and importers of HS code 410510, 2025

In 2025, the largest exporter of HS code 410510 in UN Comtrade data was China, with 46% of world exports; the largest importer in UN Comtrade data was Italy, with 51% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $91M
  2. 2 Spain $47M
  3. 3 Saudi Arabia $18M

World total: $199M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $123M
  2. 2 India $40M
  3. 3 Spain $16M

World total: $240M 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 that did not report are estimated from what other countries recorded trading with them. 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 4105.10 4

Brazil splits HS 4105.10 into 4 NCM codes, Mercosur's 8-digit tariff lines.

  1. 4105.10.10 Wet sheepskins, vegetable pre-tannedCom pré-curtimenta vegetal
  2. 4105.10.2 Otherwise pre-tannedPré-curtidas de outro modo Group
  3. 4105.10.21 Wet-blue chrome-tanned sheepskinsAo cromo (wet-blue)
  4. 4105.10.29 Wet sheepskins, otherwise pre-tannedOutras
  5. 4105.10.90 Other wet-state sheepskinsOutras

All Brazil NCM codes in heading 41.05 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 4105.10

What is HS code 410510?

HS code 410510 is a 6-digit subheading in the Harmonized System that covers: Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue). This code covers sheep and lamb skins that have been tanned to the 'wet-blue' or wet crust state, with the wool removed, and may or may not be split. These are semi-processed skins, representing an intermediate stage in leather production. The 'wet-blue' state, typically achieved through chrome tanning, stabilizes the collagen fibers, making the skins resistant to decay and ready for further processing. These skins are highly valued for producing soft, lightweight leathers used in garments, gloves, and linings. Importers are usually tanneries specializing in fine leathers, often located in Europe and Asia, while exporters are typically countries with large sheep populations and initial processing capabilities, such as Australia, New Zealand, and Spain. Efficient preservation and transport are key to maintaining quality.

What products fall under HS code 410510?

Wet-blue sheep skins, Wet-blue lamb skins, Split wet-blue sheep skins, Chrome-tanned wet-blue ovine skins, Pickled and wet-blue lamb skins, De-wooled wet-blue sheep hides

What are common misclassifications for HS code 410510?

Can be confused with 410530 (dry crust sheep/lamb skins) if the moisture content is misidentified, or with 410621 (wet-blue goat/kid skins) if the animal origin is not clearly distinguished.

Which countries are the top exporters of goods under HS code 410510?

In 2025, the top exporters of HS code 410510 in UN Comtrade data were China ($91M, 46% of world exports), Spain ($47M) and Saudi Arabia ($18M). World exports came to about $199M, 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.

Which countries are the top importers of goods under HS code 410510?

In 2025, the top importers of HS code 410510 in UN Comtrade data were Italy ($123M, 51% of world imports), India ($40M) and Spain ($16M). World imports came to about $240M, 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 410510 structured?

HS code 410510 is a 6-digit subheading under the Harmonized System. The first 2 digits (41) identify the chapter, digits 3-4 (05) identify the heading, and digits 5-6 (10) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 410510?

Brazil splits HS code 410510 into 4 NCM codes: 4105.10.10 (Wet sheepskins, vegetable pre-tanned), 4105.10.21 (Wet-blue chrome-tanned sheepskins), 4105.10.29 (Wet sheepskins, otherwise pre-tanned), 4105.10.90 (Other wet-state sheepskins). The first 6 digits of each match the HS code.