Product classification

HS code for Grain split 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 grain split leather under HS 4107.12

Grain split leather is classified under HS code 4107.12. This code refers to bovine (including buffalo) leather, further prepared after tanning or crusting, including parchment-dressed leather, without hair on, specifically identified as "grain splits." In the leather industry, a hide is often split into layers; the "grain split" is the outer or upper layer that retains the natural grain pattern of the animal skin. Classification under 4107.12 requires that the leather be from a bovine animal, that it has undergone processing beyond simple tanning (such as dyeing, fat-liquoring, or embossing), and that it is the grain-side layer rather than the flesh-side (suede) layer. This classification follows the nomenclature of Chapter 41, which distinguishes leather by animal origin, the state of processing, and which part of the hide thickness is being traded. Grain split leather is highly valued for its durability and appearance, commonly used in high-quality upholstery, footwear, and leather goods. The "whole hides and skins" designation within this subheading refers to the state in which the leather is presented, even if it has been split into layers.

Covers
  • Full-grain bovine leather splits
  • Corrected-grain bovine leather
  • Pigmented grain split leather
  • Nappa leather from bovine grain splits
  • Upholstery leather (grain split)
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. Grain split leather is frequently confused with HS code 4107.19, which covers "other" bovine leather that is not a grain split (such as flesh splits or non-split hides). It is also sometimes misclassified under 4114, which is reserved for chamois, patent, or metallized leather. If the leather has been coated with a thick layer of polyurethane (exceeding 0.15mm), it may move to Chapter 39 or be classified as composition leather under 4115.

4107.19Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit)41.14Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather41.15Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Top exporters and importers of HS 410712 (the code used for grain split leather), 2025

In 2025, the largest exporter of HS 410712 (the code used for grain split 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 grain split leather.

Top exporters 2025 · share of world exports

  1. 1 Italy $1.1B
  2. 2 Brazil $424M
  3. 3 China $166M

World total: $2.7B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$243M
  2. 2 Italy $151M
  3. 3 United States $146M

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 grain split 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 grain split leather

What is the HS code for Grain split leather?

The HS code for Grain split 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). The HS code for further prepared bovine grain split leather is 4107.12.

How do I classify Grain split leather for customs?

Grain split 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.

Is suede classified under this same code?

No, suede is typically a "flesh split" and would generally be classified under HS code 4107.19 if it is bovine leather prepared after tanning.

Which countries are the top exporters of grain split leather (HS 410712)?

In 2025, the top exporters of HS 410712 (the code used for grain split 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 grain split leather (HS 410712)?

In 2025, the top importers of HS 410712 (the code used for grain split 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 Grain split leather the same in all countries?

The base HS code 410712 for Grain split 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 grain split leather in Brazil?

Brazil splits HS 410712 into 3 NCM codes, so the right one for grain split 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).