HS code · 6-digit subheading
HS Code 4107.12 – Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits
HS code 4107.12 is the 6-digit subheading for leather, further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits. It is used for bovine grain split for shoe linings, equine grain split for garment leather, buffalo grain split for small accessories, cowhide grain split for book covers and calfskin grain split for watch straps.
What HS 4107.12 covers
This code covers fully prepared leather from bovine (including buffalo) or equine animals, specifically whole hides that are 'grain splits.' This means the top, full-grain layer has been separated, resulting in a thinner, often more uniform piece of leather. While still high quality, grain splits are distinct from full-grain leather and are typically used for applications where a consistent surface, reduced thickness, or specific finish is desired, such as linings, thinner garments, or certain types of footwear. These hides have undergone all necessary finishing processes after tanning or crusting. Key exporters include countries with large-scale tanning operations like Brazil and the USA, with significant imports by manufacturing hubs in Asia and Europe for a wide range of leather products.
- Covers
- Bovine grain split for shoe linings
- Equine grain split for garment leather
- Buffalo grain split for small accessories
- Cowhide grain split for book covers
- Calfskin grain split for watch straps
- Steerhide grain split for lightweight bags
- Split leather for upholstery
- Examples
- Fossil (for some bag components)
- Coach (for linings)
- various shoe brands (for internal parts)
- automotive interior suppliers (for specific panels)
- furniture manufacturers (for less visible areas)
Codes often confused with 4107.12
Common mistake. Can be confused with 410711 (full grain, unsplit) or 410719 (other splits) if the 'grain splits' distinction is not carefully applied, or with 4106 (crust leather) if the 'further prepared' aspect is missed.
Top exporters and importers of HS code 410712, 2025
In 2025, the largest exporter of HS code 410712 in UN Comtrade data was Italy, with 42% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 10% 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 Italy $1.1B 42% of world exports
- 2 Brazil $424M 16% of world exports
- 3 China $166M 6.2% of world exports
World total: $2.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$243M 10% of world imports · partner records ↗
- 2 Italy $151M 6.3% of world imports
- 3 United States $146M 6.0% of world imports
World total: $2.4B 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 4107.12 3
Brazil splits HS 4107.12 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 4107.12.10 Grain-split bovine leather, whole, ≤2.6 m²Couros e peles de bovinos (incluindo os búfalos), de superfície unitária não superior a 2,6 m²
- 4107.12.20 Other grain-split bovine leather, whole hidesOutros couros e peles de bovinos (incluindo os búfalos)
- 4107.12.90 Grain-split equine leather, whole hidesOutros
All Brazil NCM codes in heading 41.07 →
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 4107.12
What is HS code 410712?
HS code 410712 is a 6-digit subheading in the Harmonized System that covers: Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits. This code covers fully prepared leather from bovine (including buffalo) or equine animals, specifically whole hides that are 'grain splits.' This means the top, full-grain layer has been separated, resulting in a thinner, often more uniform piece of leather. While still high quality, grain splits are distinct from full-grain leather and are typically used for applications where a consistent surface, reduced thickness, or specific finish is desired, such as linings, thinner garments, or certain types of footwear. These hides have undergone all necessary finishing processes after tanning or crusting. Key exporters include countries with large-scale tanning operations like Brazil and the USA, with significant imports by manufacturing hubs in Asia and Europe for a wide range of leather products.
What products fall under HS code 410712?
Bovine grain split for shoe linings, Equine grain split for garment leather, Buffalo grain split for small accessories, Cowhide grain split for book covers, Calfskin grain split for watch straps, Steerhide grain split for lightweight bags, Split leather for upholstery
What are common misclassifications for HS code 410712?
Can be confused with 410711 (full grain, unsplit) or 410719 (other splits) if the 'grain splits' distinction is not carefully applied, or with 4106 (crust leather) if the 'further prepared' aspect is missed.
Which countries are the top exporters of goods under HS code 410712?
In 2025, the top exporters of HS code 410712 in UN Comtrade data were Italy ($1.1B, 42% of world exports), Brazil ($424M) and China ($166M). World exports came to about $2.7B, 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 410712?
In 2025, the top importers of HS code 410712 in UN Comtrade data were Vietnam (about $243M, 10% of world imports), Italy ($151M) and the United States ($146M). World imports came to about $2.4B, 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 410712 structured?
HS code 410712 is a 6-digit subheading under the Harmonized System. The first 2 digits (41) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (12) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 410712?
Brazil splits HS code 410712 into 3 NCM codes: 4107.12.10 (Grain-split bovine leather, whole, ≤2.6 m²), 4107.12.20 (Other grain-split bovine leather, whole hides), 4107.12.90 (Grain-split equine leather, whole hides). The first 6 digits of each match the HS code.