Product classification
HS code for Finished bovine 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 finished bovine leather sides under HS 4107.92
Finished bovine leather sides are classified under HS code 4107.92. This classification falls under Chapter 41 and heading 4107, which pertains to bovine or equine leather further prepared after tanning or crusting. The distinction for 4107.92 lies in the physical format and the layer of the hide. Unlike the 4107.1x series which covers whole hides, the 4107.9x series covers leather that is "not whole hides," which most commonly refers to "sides" (hides split down the backbone into two halves). Subheading 4107.92 specifically identifies these sides as being "grain splits." This means the leather consists of the outer, grain-bearing layer of the skin that has been further processed with dyes, pigments, or mechanical grains after the initial tanning stage. This leather is widely used in the automotive and footwear industries because sides are easier to handle in mass production than whole hides. The classification is determined by GRI 1 and GRI 6, focusing on the animal origin (bovine), the state of preparation (finished/further prepared), the portion of the hide (side), and the specific layer (grain split).
- Covers
- Finished bovine leather sides, grain splits
- Half-hides of finished buffalo leather
- Dyed bovine grain split sides for footwear
- Pigmented bovine leather sides for upholstery
- Grained bovine leather sides for handbags
- 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. The most common misclassification is with 4107.12, which is for whole hides rather than sides. Another frequent error is using 4107.91, which is for full grains (unsplit sides), or 4107.99, which covers splits other than grain splits (flesh splits). Additionally, if the leather is patent leather, it must be classified under 4114.20 regardless of whether it is a whole hide or a side.
Top exporters and importers of HS 410792 (the code used for finished bovine leather sides), 2025
In 2025, the largest exporter of HS 410792 (the code used for finished bovine 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 finished bovine 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 finished bovine 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 finished bovine leather sides
What is the HS code for Finished bovine leather sides?
The HS code for Finished bovine 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 HS code for finished bovine leather sides that are grain splits is 4107.92.
How do I classify Finished bovine leather sides for customs?
Finished bovine 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.
How is a 'side' different from a 'whole hide' in HS codes?
In HS classification, a side is half of a whole hide, typically divided along the line of the backbone. Whole hides are classified under 4107.11 through 4107.19, while sides fall under 4107.91 through 4107.99.
Which countries are the top exporters of finished bovine leather sides (HS 410792)?
In 2025, the top exporters of HS 410792 (the code used for finished bovine 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 finished bovine leather sides (HS 410792)?
In 2025, the top importers of HS 410792 (the code used for finished bovine 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 Finished bovine leather sides the same in all countries?
The base HS code 410792 for Finished bovine 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 finished bovine leather sides in Brazil?
Brazil splits HS 410792 into 2 NCM codes, so the right one for finished bovine 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).