Product classification
HS code for Finished equine leather: 4107.99
Leather, further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits).
Classification of finished equine leather under HS 4107.99
Finished equine leather is classified under HS code 4107.99 because it covers leather derived from equine animals (such as horses, zebras, or donkeys) that has been further prepared after tanning or crusting. Heading 41.07 is a combined heading for bovine and equine leather. The specific subheading 4107.99 is used for leather that is not whole hides or skins and does not fall under the categories of full grains or grain splits. This typically includes "sides," "butts," or "bends" of horse leather that have been dyed, embossed, or surface-treated for use in saddlery, footwear, or heavy-duty garments. The classification is based on the animal of origin and the fact that the leather is in a finished state, ready for manufacturing. Equine leather is known for its durability and unique grain structure, and the HS system distinguishes it from other animal leathers to monitor the trade of these specific hides. The leather must be hairless and must not be processed into patent or metallized leather, which would move it to heading 41.14.
- Covers
- Finished horse leather sides
- Dyed zebra leather for upholstery
- Prepared donkey leather for traditional uses
- Finished equine leather pieces for footwear
- Embossed horse hides (not whole)
- Also under 4107.99
- Coach bag leather panels
- Saddleback Leather Co. components
- Fossil wallet leather
- Italian calfskin for small accessories
- Brazilian embossed leather
Codes often confused with 4107.99
Common mistake. Finished equine leather is often misclassified under HS code 4107.19, which is for whole hides and skins. If the leather is traded as a "side" (half a hide) or in pieces, it must move to the 4107.9x series. Another common error is using 4104.49, which is for bovine or equine leather that is only in the crust state and has not yet been finished. Finally, it should not be confused with 4113.90, which is for "other" animals; equine animals are specifically grouped with bovine animals in 41.07.
Top exporters and importers of HS 410799 (the code used for finished equine leather), 2025
In 2025, the largest exporter of HS 410799 (the code used for finished equine leather) in UN Comtrade data was Italy, with 27% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 26% 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 410799, not only finished equine leather.
Top exporters 2025 · share of world exports
- 1 Italy $411M 27% of world exports
- 2 Thailand $322M 21% of world exports
- 3 China $236M 16% of world exports
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$354M 26% of world imports · partner records ↗
- 2 Indonesia $287M 21% of world imports
- 3 China $59M 4.3% of world imports
World total: $1.4B 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 equine leather
Brazil splits HS 4107.99 into 2 NCM codes. Pick the one that matches your product:
- 4107.99.10Non-grain bovine leather, not whole hides
- 4107.99.90Non-grain 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 equine leather
What is the HS code for Finished equine leather?
The HS code for Finished equine leather is 410799 (Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits)). The HS code for finished equine leather that is not in whole hides and is not full grain/grain split is 4107.99.
How do I classify Finished equine leather for customs?
Finished equine leather is classified under HS code 410799 — Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits). This is a 6-digit subheading level code.
Is Shell Cordovan classified here?
Yes, finished Shell Cordovan (a specific type of horse leather) is typically classified under 4107.99 if it is traded as pieces or sides rather than whole hides.
Which countries are the top exporters of finished equine leather (HS 410799)?
In 2025, the top exporters of HS 410799 (the code used for finished equine leather) in UN Comtrade data were Italy ($411M, 27% of world exports), Thailand ($322M) and China ($236M). World exports came to about $1.5B, 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 equine leather (HS 410799)?
In 2025, the top importers of HS 410799 (the code used for finished equine leather) in UN Comtrade data were Vietnam (about $354M, 26% of world imports), Indonesia ($287M) and China ($59M). World imports came to about $1.4B, 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 equine leather the same in all countries?
The base HS code 410799 for Finished 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 finished equine leather in Brazil?
Brazil splits HS 410799 into 2 NCM codes, so the right one for finished equine leather depends on the product's details: 4107.99.10 (Non-grain bovine leather, not whole hides), 4107.99.90 (Non-grain equine leather, not whole hides).