Product classification
HS code for Finished bovine 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 finished bovine leather under HS 4107.12
Finished bovine leather is classified under HS code 4107.12. This code is situated within Chapter 41, which covers raw hides, skins, and leather. Heading 4107 specifically applies to leather of bovine (including buffalo) or equine animals that has been further prepared after tanning or crusting. This includes leather that has been dyed, grained, embossed, or otherwise finished to be ready for use in manufacturing goods like footwear, upholstery, or garments. Subheading 4107.12 is reserved for "whole hides and skins" that are "grain splits." A grain split refers to the outer layer of the hide where the hair was located, which has been separated from the flesh layer (the split). To qualify for this code, the leather must not have the hair on and must not be patent leather or chamois leather (which fall under 4114). The classification follows GRI 1 and GRI 6, requiring the leather to be in the state of a whole hide rather than cut pieces or sides. The finishing process must go beyond simple tanning to include secondary treatments that enhance the leather's appearance or durability.
- Covers
- Finished whole bovine hides, grain splits
- Dyed whole grain split leather for furniture
- Embossed whole bovine hides
- Corrected grain whole bovine leather
- Pigmented whole bovine leather skins
- 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. This code is frequently confused with 4104, which covers bovine leather that is only tanned or in the "crust" state without further finishing. It is also often mixed up with 4107.11, which is for full grains (unsplit), or 4107.92, which covers grain splits that are not whole hides (such as sides). Importers must verify if the hide is "whole" and if it is a "grain split" to ensure the correct application of 4107.12.
Top exporters and importers of HS 410712 (the code used for finished bovine leather), 2025
In 2025, the largest exporter of HS 410712 (the code used for finished bovine 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 finished bovine leather.
Top exporters 2025 · share of world exports
- 1 Italy $1.1B 42% of world exports
- 2 Brazil $424M 16% of world exports
- 3 China $166M 6.2% of world exports
World total: $2.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$243M 10% of world imports · partner records ↗
- 2 Italy $151M 6.3% of world imports
- 3 United States $146M 6.0% of world imports
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 finished bovine 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 finished bovine leather
What is the HS code for Finished bovine leather?
The HS code for Finished bovine 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).
How do I classify Finished bovine leather for customs?
Finished bovine 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 is the HS code for finished whole bovine leather?
The HS code for finished whole bovine leather that is a grain split is 4107.12.
What does 'grain split' mean in leather classification?
A grain split is the top layer of the hide (the grain side) that has been mechanically separated from the bottom layer (the split) during the processing of the leather.
Which countries are the top exporters of finished bovine leather (HS 410712)?
In 2025, the top exporters of HS 410712 (the code used for finished bovine 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 finished bovine leather (HS 410712)?
In 2025, the top importers of HS 410712 (the code used for finished bovine 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 Finished bovine leather the same in all countries?
The base HS code 410712 for Finished bovine 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 finished bovine leather in Brazil?
Brazil splits HS 410712 into 3 NCM codes, so the right one for finished bovine 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).