HS Code 4107.99 – Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits)

HS code 410799 is a 6-digit subheading in the Harmonized System that covers: Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits). This HS code encompasses finished bovine or equine leather that has been further prepared after tanning or crusting, excluding whole hides, sides, and grain splits, and also excluding chamois, patent, or metallised leathers (heading 41.14). Essentially, it covers the "other" categories of processed bovine/equine leather, often referring to specific cuts, smaller pieces, or specialized finishes not covered by more specific subheadings. This type of leather is traded globally for diverse applications, including small leather goods, specialized footwear components, and various craft industries. Importers are typically manufacturers in countries like China, India, and Vietnam, seeking raw materials for their diverse production lines. Exporters are often tanneries in countries with significant livestock populations and advanced leather processing capabilities, such as Brazil, Argentina, and Italy. Key aspects of trade involve meeting specific quality and finish requirements, adherence to environmental standards like EUDR, and managing the logistics of smaller, more varied leather consignments.

Bovine leather scraps, Equine leather offcuts, Full-grain bovine leather pieces, Unsplit bovine leather panels, Specialty finished bovine leather, Small leather goods components, Craft leather pieces

This code is frequently confused with 410792, which covers bovine/equine leather in the form of sides and grain splits, whereas 410799 specifically excludes these forms. It might also be confused with 410719 if the leather is still in a less processed "other" whole hide form.

In 2025, the top exporters of HS code 410799 in UN Comtrade data were Italy ($411M, 27% of world exports), Thailand ($322M) and China ($236M). World exports came to about $1.5B, 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 410799 in UN Comtrade data were Vietnam (about $354M, 26% of world imports), Indonesia ($287M) and China ($59M). World imports came to about $1.4B, 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.

HS code 410799 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.

Brazil splits HS code 410799 into 2 NCM codes: 4107.99.10 (Non-grain bovine leather, not whole hides), 4107.99.90 (Non-grain equine leather, not whole hides). The first 6 digits of each match the HS code.