Product classification
HS code for Equine leather sides: 4107.92
Leather, 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.
Classification of equine leather sides under HS 4107.92
Equine leather sides are classified under HS code 4107.92 because they represent leather that has undergone processing beyond the initial tanning or crusting stages. According to the Harmonized System's Chapter 41 notes, heading 4107 specifically covers leather of bovine or equine animals that has been further prepared after tanning. The subheading 4107.92 is designated for leather that is not whole hides or skins, but rather sides, and specifically those that are grain splits. This classification is determined by the animal origin (equine), the state of processing (further prepared/finished), and the physical form (sides/grain splits). The preparation may include dyeing, fat-liquoring, or embossing, provided the leather does not fall under the specialized categories of heading 41.14, such as chamois or patent leather. The distinction between 'crust' leather and 'further prepared' leather is critical; once the leather is subjected to finishing operations like buffing or pigmenting to make it ready for use in manufacturing, it moves from 4104 to 4107.
- Covers
- Finished horse leather sides
- Pony leather grain splits, further prepared
- Parchment-dressed equine leather sides
- Dyed or embossed equine leather sides
- Buffed equine grain split leather
- Also under 4107.92
- Italian full-grain leather for sofas
- Brazilian automotive leather
- Argentine saddle leather
- American upholstery leather
- Hermes leather for bags
Codes often confused with 4107.92
Common mistake. This code is frequently confused with HS code 4104.49, which covers equine leather in the crust state. The primary difference is that 4104 applies to leather that is tanned but not yet finished for final use. Additionally, 4107.12 is often mistakenly used; however, 4107.12 is reserved for whole hides, whereas 4107.92 is specifically for sides. Another common error involves HS code 4114.20 for patent leather; if the equine leather has a mirror-like finish produced by a varnish or lacquer, it must be classified under 4114 regardless of being a side.
Top exporters and importers of HS 410792 (the code used for equine leather sides), 2025
In 2025, the largest exporter of HS 410792 (the code used for equine leather sides) in UN Comtrade data was Italy, with 19% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 17% 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 410792, not only equine leather sides.
Top exporters 2025 · share of world exports
- 1 Italy $336M 19% of world exports
- 2 China $335M 19% of world exports
- 3 South Korea $172M 10.0% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$289M 17% of world imports · partner records ↗
- 2 China $210M 12% of world imports
- 3 Hong Kong $128M 7.3% of world imports
World total: $1.8B 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 sides
Brazil splits HS 4107.92 into 2 NCM codes. Pick the one that matches your product:
- 4107.92.10Grain-split bovine leather, not whole hides
- 4107.92.90Grain-split equine leather, not 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 sides
What is the HS code for Equine leather sides?
The HS code for Equine leather sides is 410792 (Leather; 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). The specific HS code for equine leather sides that are grain splits and further prepared after tanning is 4107.92.
How do I classify Equine leather sides for customs?
Equine leather sides is classified under HS code 410792 — Leather; 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. This is a 6-digit subheading level code.
Does this code include whole horse hides?
No, whole hides are classified under subheadings like 4107.11 or 4107.12. HS code 4107.92 is strictly for sides, which are half-hides split down the spine.
Which countries are the top exporters of equine leather sides (HS 410792)?
In 2025, the top exporters of HS 410792 (the code used for equine leather sides) in UN Comtrade data were Italy ($336M, 19% of world exports), China ($335M) and South Korea ($172M). World exports came to about $1.7B, 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 sides (HS 410792)?
In 2025, the top importers of HS 410792 (the code used for equine leather sides) in UN Comtrade data were Vietnam (about $289M, 17% of world imports), China ($210M) and Hong Kong ($128M). World imports came to about $1.8B, 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 sides the same in all countries?
The base HS code 410792 for Equine leather sides 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 sides in Brazil?
Brazil splits HS 410792 into 2 NCM codes, so the right one for equine leather sides depends on the product's details: 4107.92.10 (Grain-split bovine leather, not whole hides), 4107.92.90 (Grain-split equine leather, not whole hides).