Product classification

HS code for Crust leather: 4104.49

Tanned or crust hides and skins, bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit, grain splits).

Classification of crust leather under HS 4104.49

HS code 410449 is used for bovine or equine crust leather that is in a dry state and does not qualify as full grain or grain splits. This classification is part of Chapter 41, which covers bovine and equine hides under heading 4104. Subheading 410449 is a specific category for \"other\" types of crust leather within this group. The term \"crust\" refers to leather that has been tanned and dried but has not yet received final finishing treatments like dyeing, embossing, or coating. This code is typically used for leather that has been split or processed in a way that removes the original grain surface, or for lower-grade hides that are intended for heavy processing. Accurate classification under 410449 is essential for distinguishing these materials from higher-value full-grain crust leathers or finished leathers. It represents a significant portion of the global trade in semi-finished leather used for upholstery and footwear.

Covers
  • Bovine crust leather (not full grain)
  • Equine crust leather (dry state)
  • Split bovine leather in crust state
  • Tanned and dried buffalo hides (crust)
  • Semi-processed horse hides (crust)
Also under 4104.49
  • Crust splits for suede jackets
  • Crust lining leather for shoes
  • Crust corrected grain for car seats
  • Crust splits for industrial gloves

Codes often confused with 4104.49

Common mistake. This code is often confused with 410441, which is specifically for full grain unsplit or grain split bovine/equine crust leather. It is also frequently misclassified with 4107, which covers leather that has been further prepared (finished) after tanning. If the leather is still wet from the tanning process, it belongs under 410411 or 410419.

4104.41Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), full grains, unsplit; grain splits41.07Leather 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 41.144104.11Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including wet-blue), full grains, unsplit; grain splits4104.19Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits

Top exporters and importers of HS 410449 (the code used for crust leather), 2025

In 2025, the largest exporter of HS 410449 (the code used for crust leather) in UN Comtrade data was China, with 26% of world exports; the largest importer in UN Comtrade data was Thailand, with 40% of world imports. Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.

Figures cover everything classified under HS 410449, not only crust leather.

Top exporters 2025 · share of world exports

  1. 1 China $40M
  2. 2 Egypt $31M
  3. 3 Italy $15M

Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.

World total: $154M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Thailand $118M
  2. 2 Vietnam* ~$32M
  3. 3 India $32M

World total: $293M 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 crust leather

Brazil splits HS 4104.49 into 3 NCM codes. Pick the one that matches your product:

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 crust leather

What is the HS code for Crust leather?

The HS code for Crust leather is 410449 (Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)).

How do I classify Crust leather for customs?

Crust leather is classified under HS code 410449 — Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits). This is a 6-digit subheading level code.

What is the HS code for crust leather 410449?

The HS code 410449 refers to tanned or crust hides and skins of bovine or equine animals, without hair on, in the dry state, other than full grains or grain splits.

What is the difference between 410449 and 4107?

410449 is for leather in the crust state (tanned and dried only), while 4107 is for leather that has been further prepared (dyed, finished, or surfaced) after the crusting stage.

Which countries are the top exporters of crust leather (HS 410449)?

In 2025, the top exporters of HS 410449 (the code used for crust leather) in UN Comtrade data were China ($40M, 26% of world exports), Egypt ($31M) and Italy ($15M). World exports came to about $154M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 97% of its exports here ($15M, CEPII BACI), so it may also belong among the top exporters.

Which countries are the top importers of crust leather (HS 410449)?

In 2025, the top importers of HS 410449 (the code used for crust leather) in UN Comtrade data were Thailand ($118M, 40% of world imports), Vietnam (about $32M) and India ($32M). World imports came to about $293M, 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 Crust leather the same in all countries?

The base HS code 410449 for Crust leather 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 crust leather in Brazil?

Brazil splits HS 410449 into 3 NCM codes, so the right one for crust leather depends on the product's details: 4104.49.10 (Crust non-grain whole bovine hides, ≤2.6 m²), 4104.49.20 (Other crust non-grain bovine hides), 4104.49.90 (Crust non-grain equine hides).