Product classification

HS code for Bovine wet-blue: 4104.19

Tanned or crust hides and skins, bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit, grain splits.

Classification of bovine wet-blue under HS 4104.19

Bovine wet-blue is classified under HS code 4104.19. This code covers bovine or equine hides that have been tanned but are still in the wet state. "Wet-blue" specifically refers to hides tanned with chromium salts, which imparts a characteristic pale blue color and leaves the hide moist. This subheading excludes full grains and grain splits, focusing on other types of tanned hides in the wet state. The classification is based on the transition from a raw hide (Chapter 4101) to a tanned product (Chapter 4104) while remaining in a non-dried condition. It is a critical stage in leather production, allowing for stable transport between tanneries and finishing facilities. The moisture content is the defining factor for this code, as it distinguishes the product from "crust" leather which is dry. The exclusion of full grains and grain splits means this code typically applies to the middle layers of a split hide or hides that have had the grain surface removed.

Covers
  • Chrome-tanned wet bovine hides
  • Wet-blue bovine splits
  • Wet-white (aldehyde-tanned) bovine hides
  • Wet-state tanned buffalo hides
  • Pre-tanned bovine skins in the wet state
Also under 4104.19
  • Wet-blue splits for suede shoes
  • Wet-blue lining leather
  • Wet-blue splits for industrial gloves
  • Wet-blue corrected grain for upholstery

Codes often confused with 4104.19

Common mistake. Bovine wet-blue is often misclassified under 4104.11, which is reserved for full grain unsplit hides in the wet state. Another common error is 4104.49, which is for bovine leather in the dry state (crust). If the leather has been further prepared beyond tanning (e.g., dyed or fat-liquored in a way that constitutes finishing), it may be pushed into heading 4107, although 4107 generally applies to dry finished leather. It is also important not to confuse these with raw pickled hides in 4101, which have not yet been tanned.

4104.11Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including wet-blue), 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)41.07Leather 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 41.1441.01Raw hides and skins of bovine (including buffalo) or equine animals (fresh, salted, dried, limed, pickled, otherwise preserved but not tanned, parchment dressed or further prepared), whether or not dehaired or split

Top exporters and importers of HS 410419 (the code used for bovine wet-blue), 2025

In 2025, the largest exporter of HS 410419 (the code used for bovine wet-blue) in UN Comtrade data was Italy, with 23% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 25% 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 410419, not only bovine wet-blue.

Top exporters 2025 · share of world exports

  1. 1 Italy $149M
  2. 2 Brazil $132M
  3. 3 Thailand $65M

World total: $647M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$184M
  2. 2 China $178M
  3. 3 Italy $78M

World total: $727M 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 bovine wet-blue

Brazil splits HS 4104.19 into 5 NCM codes. Pick the one that matches your product:

  • 4104.19.10Wet-blue non-grain whole bovine hides, ≤2.6 m²
  • 4104.19.20Other wet non-grain whole bovine hides, ≤2.6 m²
  • 4104.19.30Wet non-grain bovine hides, vegetable pre-tanned
  • 4104.19.40Other wet non-grain bovine hides
  • 4104.19.90Wet non-grain equine hides

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 wet-blue

What is the HS code for Bovine wet-blue?

The HS code for Bovine wet-blue is 410419 (Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits). The HS code for bovine wet-blue (tanned but wet, excluding full grains and grain splits) is 4104.19.

How do I classify Bovine wet-blue for customs?

Bovine wet-blue is classified under HS code 410419 — Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits. This is a 6-digit subheading level code.

Why is wet-blue classified differently than crust leather?

The Harmonized System distinguishes between wet and dry states because the weight, preservation method, and stage of manufacturing differ significantly, affecting both the value and the environmental regulations surrounding the transport of the goods.

Which countries are the top exporters of bovine wet-blue (HS 410419)?

In 2025, the top exporters of HS 410419 (the code used for bovine wet-blue) in UN Comtrade data were Italy ($149M, 23% of world exports), Brazil ($132M) and Thailand ($65M). World exports came to about $647M, 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 wet-blue (HS 410419)?

In 2025, the top importers of HS 410419 (the code used for bovine wet-blue) in UN Comtrade data were Vietnam (about $184M, 25% of world imports), China ($178M) and Italy ($78M). World imports came to about $727M, 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 wet-blue the same in all countries?

The base HS code 410419 for Bovine wet-blue 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 wet-blue in Brazil?

Brazil splits HS 410419 into 5 NCM codes, so the right one for bovine wet-blue depends on the product's details: 4104.19.10 (Wet-blue non-grain whole bovine hides, ≤2.6 m²), 4104.19.20 (Other wet non-grain whole bovine hides, ≤2.6 m²), 4104.19.30 (Wet non-grain bovine hides, vegetable pre-tanned), 4104.19.40 (Other wet non-grain bovine hides), 4104.19.90 (Wet non-grain equine hides).