HS code · 6-digit subheading
HS Code 4107.91 – 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, full grain, unsplit
HS code 4107.91 is the 6-digit subheading for 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, full grain, unsplit. It is used for full-grain bovine side for furniture, full-grain equine side for saddlery, full-grain cowhide side for automotive upholstery, full-grain buffalo side for heavy-duty bags and full-grain calfskin side for luxury panels.
What HS 4107.91 covers
This HS code covers high-quality, fully finished leather from bovine (including buffalo) or equine animals, specifically 'not whole hides and skins' but rather 'sides,' which are 'full grain' and 'unsplit.' This means the original hide has been cut into larger sections (like halves or quarters) but retains its natural, unblemished surface and has not been split into thinner layers. This premium leather is ideal for products requiring large, consistent pieces of high-grade material, such as luxury furniture, automotive interiors, or large bags, where the full natural grain and durability are essential. It has undergone all necessary finishing processes after tanning or crusting. Italy and Brazil are prominent exporters, supplying luxury manufacturers worldwide.
- Covers
- Full-grain bovine side for furniture
- Full-grain equine side for saddlery
- Full-grain cowhide side for automotive upholstery
- Full-grain buffalo side for heavy-duty bags
- Full-grain calfskin side for luxury panels
- Full-grain steerhide side for large jackets
- Full-grain leather for belts
- Examples
- Bentley (for interior leather)
- Rolls-Royce (for interior leather)
- high-end furniture brands (e.g., Roche Bobois)
- luxury luggage brands (e.g., Rimowa for some models)
- custom leather workshops
Codes often confused with 4107.91
Common mistake. Can be confused with 410711 (whole hides, full grain) if the 'not whole hides' aspect is missed, or with 410792/410799 (other splits/preparations of non-whole hides) if the 'full grain, unsplit' characteristic is overlooked.
Top exporters and importers of HS code 410791, 2025
In 2025, the largest exporter of HS code 410791 in UN Comtrade data was Italy, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 $57M 34% of world exports
- 2 Spain $21M 12% of world exports
- 3 Japan $18M 11% of world exports
World total: $169M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $29M 13% of world imports
- 2 China $23M 10% of world imports
- 3 India $20M 8.9% of world imports
World total: $228M 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 4107.91 2
Brazil splits HS 4107.91 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 4107.91.10 Full-grain bovine leather, not whole hidesDe bovinos (incluindo os búfalos)
- 4107.91.90 Full-grain equine leather, not 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 4107.91
What is HS code 410791?
HS code 410791 is a 6-digit subheading in the Harmonized System that covers: 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, full grain, unsplit. This HS code covers high-quality, fully finished leather from bovine (including buffalo) or equine animals, specifically 'not whole hides and skins' but rather 'sides,' which are 'full grain' and 'unsplit.' This means the original hide has been cut into larger sections (like halves or quarters) but retains its natural, unblemished surface and has not been split into thinner layers. This premium leather is ideal for products requiring large, consistent pieces of high-grade material, such as luxury furniture, automotive interiors, or large bags, where the full natural grain and durability are essential. It has undergone all necessary finishing processes after tanning or crusting. Italy and Brazil are prominent exporters, supplying luxury manufacturers worldwide.
What products fall under HS code 410791?
Full-grain bovine side for furniture, Full-grain equine side for saddlery, Full-grain cowhide side for automotive upholstery, Full-grain buffalo side for heavy-duty bags, Full-grain calfskin side for luxury panels, Full-grain steerhide side for large jackets, Full-grain leather for belts
What are common misclassifications for HS code 410791?
Can be confused with 410711 (whole hides, full grain) if the 'not whole hides' aspect is missed, or with 410792/410799 (other splits/preparations of non-whole hides) if the 'full grain, unsplit' characteristic is overlooked.
Which countries are the top exporters of goods under HS code 410791?
In 2025, the top exporters of HS code 410791 in UN Comtrade data were Italy ($57M, 34% of world exports), Spain ($21M) and Japan ($18M). World exports came to about $169M, 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 410791?
In 2025, the top importers of HS code 410791 in UN Comtrade data were the United States ($29M, 13% of world imports), China ($23M) and India ($20M). World imports came to about $228M, 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 410791 structured?
HS code 410791 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 (91) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 410791?
Brazil splits HS code 410791 into 2 NCM codes: 4107.91.10 (Full-grain bovine leather, not whole hides), 4107.91.90 (Full-grain equine leather, not whole hides). The first 6 digits of each match the HS code.