Product classification

HS code for Full grain leather sides: 4107.91

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, full grain, unsplit.

Classification of full grain leather sides under HS 4107.91

HS code 4107.91 is applied to full grain leather sides of bovine or equine animals. While similar to 4107.11, this code is distinguished by the physical form of the leather. Heading 4107 covers leather further prepared after tanning or crusting. The \"91\" suffix indicates that the leather is not in the form of whole hides but rather \"sides\" (half hides cut along the spine) or other portions, provided they are full grain and unsplit. The classification process involves verifying that the hair has been removed and that the leather has undergone processes such as dyeing, fat-liquoring, or finishing after the initial tanning. The distinction between whole hides and sides is a critical factor in international trade statistics. This code is used for high-quality leather intended for upholstery, footwear, and luxury goods where the natural grain of the animal skin is a desired aesthetic and functional feature.

Covers
  • Bovine leather sides, full grain
  • Equine leather sides, unsplit
  • Half-hides of full grain cow leather
  • Finished bovine sides
  • Full grain calf leather sides
Also under 4107.91
  • Bentley (for interior leather)
  • Rolls-Royce (for interior leather)
  • high-end furniture brands (e.g., Roche Bobois)
  • luxury luggage brands (e.g., Rimowa for some models)
  • custom leather workshops

Codes often confused with 4107.91

Common mistake. The most common misclassification is using HS code 4107.11, which is reserved exclusively for whole hides. If a hide has been cut into sides, it must be classified under 4107.91. Another frequent error is confusing this with 4107.92, which covers grain splits of sides. If the leather has been split to achieve a specific thickness, it no longer qualifies as 4107.91. Additionally, leather that has been buffed or corrected to remove imperfections is often classified here incorrectly; if the natural grain is significantly altered, it may fall under different subheadings depending on the extent of the processing.

4107.11Leather; 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, full grain, unsplit4107.92Leather; 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

Top exporters and importers of HS 410791 (the code used for full grain leather sides), 2025

In 2025, the largest exporter of HS 410791 (the code used for full grain leather sides) in UN Comtrade data was Italy, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 410791, not only full grain leather sides.

Top exporters 2025 · share of world exports

  1. 1 Italy $57M
  2. 2 Spain $21M
  3. 3 Japan $18M

World total: $169M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $29M
  2. 2 China $23M
  3. 3 India $20M

World total: $228M 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 that did not report are estimated from what other countries recorded trading with them. 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 full grain leather sides

Brazil splits HS 4107.91 into 2 NCM codes. Pick the one that matches your product:

  • 4107.91.10Full-grain bovine leather, not whole hides
  • 4107.91.90Full-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 full grain leather sides

What is the HS code for Full grain leather sides?

The HS code for Full grain leather sides is 410791 (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, full grain, unsplit). The HS code for full grain, unsplit leather sides of bovine or equine animals is 4107.91.

How do I classify Full grain leather sides for customs?

Full grain leather sides is classified under HS code 410791 — 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, full grain, unsplit. This is a 6-digit subheading level code.

What is the difference between a side and a hide?

A hide refers to the complete skin of the animal, while a side is half of a hide that has been cut longitudinally along the spine line to make it easier to handle during processing.

Which countries are the top exporters of full grain leather sides (HS 410791)?

In 2025, the top exporters of HS 410791 (the code used for full grain leather sides) in UN Comtrade data were Italy ($57M, 34% of world exports), Spain ($21M) and Japan ($18M). World exports came to about $169M, 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 full grain leather sides (HS 410791)?

In 2025, the top importers of HS 410791 (the code used for full grain leather sides) in UN Comtrade data were the United States ($29M, 13% of world imports), China ($23M) and India ($20M). World imports came to about $228M, 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 Full grain leather sides the same in all countries?

The base HS code 410791 for Full grain 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 full grain leather sides in Brazil?

Brazil splits HS 410791 into 2 NCM codes, so the right one for full grain leather sides depends on the product's details: 4107.91.10 (Full-grain bovine leather, not whole hides), 4107.91.90 (Full-grain equine leather, not whole hides).