Product classification

HS code for Equine leather: 4107.12

Leather, further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits.

Classification of equine leather under HS 4107.12

Equine leather that has been further prepared after tanning or crusting is classified under HS code 410712. This classification applies to leather made from horse, pony, or other equine skins that has been finished beyond the crust stage. Heading 4107 covers leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine or equine animals. Subheading 410712 specifically refers to whole hides and skins that are "grain splits." This means the leather has been split into layers and the layer with the grain surface is being used. The classification reflects the animal type, the advanced stage of processing (finished), and the physical structure of the leather (grain split).

Covers
  • Finished horse leather grain splits
  • Dyed whole equine hides (grain split)
  • Embossed equine grain split leather
  • Polished or glazed equine leather
  • Parchment-dressed equine grain splits
Also under 4107.12
  • Fossil (for some bag components)
  • Coach (for linings)
  • various shoe brands (for internal parts)
  • automotive interior suppliers (for specific panels)
  • furniture manufacturers (for less visible areas)

Codes often confused with 4107.12

Common mistake. A frequent misclassification occurs between 410712 and 410711. Code 410711 is for full grain leather (unsplit), while 410712 is for grain splits. Another common error is using 4104, which is only for leather in the tanned or crust state. If the leather has been dyed, printed, or surface-coated, it must be in 4107. Furthermore, equine leather that has been prepared as patent leather or metallized leather is excluded from 4107 and must be classified under 4114. It is also important not to confuse this with 410792, which covers grain splits of hides that are not whole.

4107.11Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, full grain, unsplit41.04Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared41.07Leather 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 41.1441.14Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather4107.92Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, not whole hides and skins, but including sides, grain splits

Top exporters and importers of HS 410712 (the code used for equine leather), 2025

In 2025, the largest exporter of HS 410712 (the code used for equine leather) in UN Comtrade data was Italy, with 42% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 10% 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 410712, not only equine leather.

Top exporters 2025 · share of world exports

  1. 1 Italy $1.1B
  2. 2 Brazil $424M
  3. 3 China $166M

World total: $2.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$243M
  2. 2 Italy $151M
  3. 3 United States $146M

World total: $2.4B 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 leather

Brazil splits HS 4107.12 into 3 NCM codes. Pick the one that matches your product:

  • 4107.12.10Grain-split bovine leather, whole, ≤2.6 m²
  • 4107.12.20Other grain-split bovine leather, whole hides
  • 4107.12.90Grain-split equine leather, whole 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 equine leather

What is the HS code for Equine leather?

The HS code for Equine leather is 410712 (Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits). For whole hides of equine leather that are further prepared after tanning and are grain splits, the HS code is 410712.

How do I classify Equine leather for customs?

Equine leather is classified under HS code 410712 — Leather; further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits. This is a 6-digit subheading level code.

What qualifies as "further prepared" for this HS code?

Further prepared means the leather has undergone finishing processes such as dyeing, fat-liquoring, embossing, or coating after the initial tanning and drying stages.

Which countries are the top exporters of equine leather (HS 410712)?

In 2025, the top exporters of HS 410712 (the code used for equine leather) in UN Comtrade data were Italy ($1.1B, 42% of world exports), Brazil ($424M) and China ($166M). World exports came to about $2.7B, 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 equine leather (HS 410712)?

In 2025, the top importers of HS 410712 (the code used for equine leather) in UN Comtrade data were Vietnam (about $243M, 10% of world imports), Italy ($151M) and the United States ($146M). World imports came to about $2.4B, 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.

Is the HS code for Equine leather the same in all countries?

The base HS code 410712 for Equine 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 leather in Brazil?

Brazil splits HS 410712 into 3 NCM codes, so the right one for equine leather depends on the product's details: 4107.12.10 (Grain-split bovine leather, whole, ≤2.6 m²), 4107.12.20 (Other grain-split bovine leather, whole hides), 4107.12.90 (Grain-split equine leather, whole hides).