Product classification

HS code for Equine 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 equine crust leather under HS 4104.49

Equine crust leather is classified under HS code 410449. This code falls within Chapter 41, which covers raw hides and skins and leather. Heading 4104 specifically refers to tanned or crust hides and skins of bovine or equine animals. The "crust" stage indicates that the leather has been tanned and dried but has not yet undergone the further preparation required for finished leather. Subheading 410449 is used for hides and skins in the dry state (crust) that are not full grains or grain splits. This classification is based on the animal origin (equine), the state of processing (crust/dry), and the specific cut or quality (other than full grain or grain splits).

Covers
  • Tanned and dried horse hides (crust)
  • Pony crust leather, non-grain split
  • Equine crust leather, excluding full grains
  • Dry-state tanned equine skins without hair
  • Crust leather from zebra or other equine animals
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. Equine crust leather is often misclassified under 410441, which is reserved for full grain crust leather, or 410449's counterparts for grain splits. Another frequent error is classifying crust leather under 4107. Heading 4107 is for leather that has been "further prepared after tanning or crusting," meaning it has been dyed, oiled, or finished. If the leather is only in the dry crust state and has not been further worked, 410449 is the correct designation. Additionally, if the leather is still wet (wet-blue), it would fall under 410411 or 410419 rather than the dry state codes.

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 equine crust leather), 2025

In 2025, the largest exporter of HS 410449 (the code used for equine 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 equine 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 equine 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 equine crust leather

What is the HS code for Equine crust leather?

The HS code for Equine 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)). The HS code for equine crust leather in the dry state, other than full grains or grain splits, is 410449.

How do I classify Equine crust leather for customs?

Equine 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 difference between crust leather and finished leather?

Crust leather (4104) is tanned and dried but not finished, while finished leather (4107) has undergone additional processes like dyeing, embossing, or coating.

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

In 2025, the top exporters of HS 410449 (the code used for equine 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 equine crust leather (HS 410449)?

In 2025, the top importers of HS 410449 (the code used for equine 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 Equine crust leather the same in all countries?

The base HS code 410449 for Equine 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 equine crust leather in Brazil?

Brazil splits HS 410449 into 3 NCM codes, so the right one for equine 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).