Product classification

HS code for Bovine hide splits: 4101.90

Hides and skins, other than whole, but including butts, bends and bellies, of bovine (including. buffalo) and equine animals, fresh, salted or preserved, but not tanned, parchment dressed or further prepared, whether or not dehaired or split.

Classification of bovine hide splits under HS 4101.90

HS code 4101.90 is designated for bovine hide splits that are in a raw or preserved state but have not yet undergone the tanning process. This includes parts of hides such as butts, bends, and bellies. The classification is determined by the fact that the material is of bovine origin and is either fresh, salted, dried, limed, pickled, or otherwise preserved for transport and storage. Once a split hide undergoes tanning, it moves to Chapter 4104. Therefore, 4101.90 is strictly for the pre-tanning stage. This code is vital for the global trade of raw materials used in the leather industry, ensuring that raw animal by-products are tracked separately from processed leather goods. The distinction between a whole hide and a split or part is fundamental here; 4101.90 specifically captures those items that are not whole hides but are still in a raw, untanned condition.

Covers
  • Raw bovine hide splits
  • Salted bovine bellies and butts
  • Fresh buffalo hide splits
  • Limed bovine hide parts
  • Pickled equine hide splits
Also under 4101.90
  • Sections from cattle hides
  • horse hides
  • buffalo hides

Codes often confused with 4101.90

Common mistake. The most common misclassification occurs with HS code 4104.19 or 4104.49, which are for tanned (wet-blue or crust) splits. If the split has undergone any tanning process, it can no longer stay in 4101.90. Furthermore, whole bovine hides are classified under 4101.20 or 4101.50 depending on their weight and state. Importers often confuse raw splits with "parchment-dressed" leather, which falls under 4107, though parchment-dressing is a specific finishing process not applicable to raw salted hides.

4104.19Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits4104.49Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)4101.20Raw hides and skins; whole, unsplit, of bovine or equine animals, of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted or 16kg when fresh, wet-salted or otherwise preserved4101.50Hides and skins; raw, whole, of bovine or equine animals, of a weight per skin exceeding 16 kg41.07Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14

Top exporters and importers of HS 410190 (the code used for bovine hide splits), 2025

In 2025, the largest exporter of HS 410190 (the code used for bovine hide splits) in UN Comtrade data was Italy, with 38% of world exports; the largest importer in UN Comtrade data was Germany, with 13% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 410190, not only bovine hide splits.

Top exporters 2025 · share of world exports

  1. 1 Italy $78M
  2. 2 Austria $19M
  3. 3 Germany $18M

World total: $204M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $23M
  2. 2 Serbia $23M
  3. 3 Japan $16M

World total: $173M 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 bovine hide splits

Brazil splits HS 4101.90 into 3 NCM codes. Pick the one that matches your product:

  • 4101.90.10Other raw bovine/equine hides, unsplit
  • 4101.90.20Other raw bovine/equine hides, split with grain
  • 4101.90.30Other raw bovine/equine hides, split, no grain

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

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 bovine hide splits

What is the HS code for Bovine hide splits?

The HS code for Bovine hide splits is 410190 (Hides and skins; other than whole, but including butts, bends and bellies, of bovine (including. buffalo) and equine animals, fresh, salted or preserved, but not tanned, parchment dressed or further prepared, whether or not dehaired or split). The HS code for bovine hide splits that are fresh, salted, or preserved but not tanned is 4101.90.

How do I classify Bovine hide splits for customs?

Bovine hide splits is classified under HS code 410190 — Hides and skins; other than whole, but including butts, bends and bellies, of bovine (including. buffalo) and equine animals, fresh, salted or preserved, but not tanned, parchment dressed or further prepared, whether or not dehaired or split. This is a 6-digit subheading level code.

Are these splits considered leather?

No, under the Harmonized System, items in heading 4101 are considered "raw hides and skins." They only become "leather" once they have been tanned, which moves them to headings 4104 through 4107.

Which countries are the top exporters of bovine hide splits (HS 410190)?

In 2025, the top exporters of HS 410190 (the code used for bovine hide splits) in UN Comtrade data were Italy ($78M, 38% of world exports), Austria ($19M) and Germany ($18M). World exports came to about $204M, 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 bovine hide splits (HS 410190)?

In 2025, the top importers of HS 410190 (the code used for bovine hide splits) in UN Comtrade data were Germany ($23M, 13% of world imports), Serbia ($23M) and Japan ($16M). World imports came to about $173M, 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.

Is the HS code for Bovine hide splits the same in all countries?

The base HS code 410190 for Bovine hide splits is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for bovine hide splits in Brazil?

Brazil splits HS 410190 into 3 NCM codes, so the right one for bovine hide splits depends on the product's details: 4101.90.10 (Other raw bovine/equine hides, unsplit), 4101.90.20 (Other raw bovine/equine hides, split with grain), 4101.90.30 (Other raw bovine/equine hides, split, no grain).