HS Code 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

HS code 410792 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, grain splits. This code covers specific types of finished bovine or equine leather that have undergone further processing beyond initial tanning or crusting, but are not whole hides. This includes sides and grain splits, which are crucial for various manufacturing industries. In international trade, these leathers are highly sought after by manufacturers of footwear, handbags, upholstery, and automotive interiors. Major importers are typically countries with strong manufacturing bases in these sectors, such as China, Vietnam, Italy, and Mexico, which then process the leather into finished goods. Exporters often include countries with large livestock industries and advanced tanning capabilities, like Brazil, Argentina, the USA, and some European nations. Key considerations for trade include quality standards, environmental regulations (like EUDR), and traceability, as consumers increasingly demand ethically and sustainably sourced materials. The value chain often involves tanneries, distributors, and then manufacturers, making efficient logistics and supply chain management vital.

Upholstery leather sides, Automotive leather grain splits, Shoe upper leather, Belt leather strips, Bag leather panels, Wallet leather pieces, Furniture leather splits

This code is often confused with 410799, which covers similar bovine/equine leather but specifically excludes whole hides, sides, and grain splits, focusing on other forms. It can also be confused with 410711 or 410712 if the leather is still in a "whole hide" form.

In 2025, the top exporters of HS code 410792 in UN Comtrade data were Italy ($336M, 19% of world exports), China ($335M) and South Korea ($172M). World exports came to about $1.7B, 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.

In 2025, the top importers of HS code 410792 in UN Comtrade data were Vietnam (about $289M, 17% of world imports), China ($210M) and Hong Kong ($128M). World imports came to about $1.8B, 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.

HS code 410792 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 (92) specify the subheading. This code is standardized globally by the World Customs Organization.

Brazil splits HS code 410792 into 2 NCM codes: 4107.92.10 (Grain-split bovine leather, not whole hides), 4107.92.90 (Grain-split equine leather, not whole hides). The first 6 digits of each match the HS code.