Product classification

HS code for Finished sheepskin leather: 4112.00

Leather, further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.

Classification of finished sheepskin leather under HS 4112.00

Finished sheepskin leather is classified under HS code 4112.00. This heading is unique within Chapter 41 because it covers sheep and lamb leather that has been further prepared after tanning or crusting, but unlike heading 4113, it does not have further numerical sub-breakdowns for different finishes. To fall under 4112.00, the sheepskin must have the wool removed. If the wool remains on the skin, the product is classified as a furskin under Chapter 43. The "further prepared" criteria include dyeing, staking (mechanical softening), and the application of finishes like nappa, suede, or grain-effect coatings. This code is distinguished from 4105, which covers sheepskin in the crust state. Sheepskin is known for its softness and high lanolin content, which requires specific degreasing during the finishing stage. The classification 4112.00 applies regardless of whether the leather is split or not, provided it is not prepared as chamois or patent leather, which are classified under 4114.

Covers
  • Finished sheep nappa leather
  • Finished sheepskin suede
  • Skiver (grain split of sheepskin)
  • Roan (unsplit sheepskin leather)
  • Finished lambskin for garments
  • Embossed sheep leather
Also under 4112.00
  • Dents leather gloves
  • Coach jacket lining
  • Prada nappa leather bags
  • UGG boot lining
  • Hermes lambskin accessories

Codes often confused with 4112.00

Common mistake. The most common misclassification is with HS code 4113.10 (goatskin). While the two are similar, sheepskin must be in 4112.00. Another error is using 4105.10 or 4105.30, which are for sheepskin in the wet or crust state. If the sheepskin has the wool on, it must be classified under 4302.11 or 4302.19.

4113.10Leather; further prepared after tanning or crusting, including parchment-dressed leather, without hair on, whether or not split, other than leather of heading 41.14, of goats and kids4105.10Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue)4105.30Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further prepared, in the dry state (crust)4302.11Furskins; tanned or dressed, of mink, whole, with or without head, tail or paws, not assembled4302.19Furskins; tanned or dressed, whole, with or without head, tail or paws, not assembled, n.e.c. in heading no. 4302, excluding goods or heading no. 4303

Top exporters and importers of HS 411200 (the code used for finished sheepskin leather), 2025

In 2025, the largest exporter of HS 411200 (the code used for finished sheepskin leather) in UN Comtrade data was Italy, with 20% of world exports; the largest importer in UN Comtrade data was Italy, with 23% 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 411200, not only finished sheepskin leather.

Top exporters 2025 · share of world exports

  1. 1 Italy $92M
  2. 2 Spain $59M
  3. 3 India $57M

World total: $456M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $107M
  2. 2 Vietnam* ~$57M
  3. 3 France $49M

World total: $471M 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 code for finished sheepskin leather

Brazil classifies finished sheepskin leather under NCM 4112.00.00: HS 4112.00 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about finished sheepskin leather

What is the HS code for Finished sheepskin leather?

The HS code for Finished sheepskin leather is 411200 (Leather; further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14). The HS code for finished sheepskin or lambskin leather, further prepared after tanning, is 4112.00.

How do I classify Finished sheepskin leather for customs?

Finished sheepskin leather is classified under HS code 411200 — Leather; further prepared after tanning or crusting, including parchment dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. This is a 6-digit subheading level code.

Does 4112.00 include sheepskin with the wool attached?

No, 4112.00 is strictly for leather without wool. Sheepskin with wool attached is classified as a furskin under heading 4302.

Which countries are the top exporters of finished sheepskin leather (HS 411200)?

In 2025, the top exporters of HS 411200 (the code used for finished sheepskin leather) in UN Comtrade data were Italy ($92M, 20% of world exports), Spain ($59M) and India ($57M). World exports came to about $456M, 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 sheepskin leather (HS 411200)?

In 2025, the top importers of HS 411200 (the code used for finished sheepskin leather) in UN Comtrade data were Italy ($107M, 23% of world imports), Vietnam (about $57M) and France ($49M). World imports came to about $471M, 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 sheepskin leather the same in all countries?

The base HS code 411200 for Finished sheepskin 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 sheepskin leather in Brazil?

In Brazil, finished sheepskin leather (HS 411200) is classified under NCM 4112.00.00.