Product classification
HS code for Grain split 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 grain split leather sides under HS 4107.92
Grain split leather sides are classified under HS code 4107.92. This classification is determined by the Harmonized System's hierarchical structure for bovine leather. Heading 4107 specifically covers leather that has been further prepared after tanning or crusting, including parchment-dressed leather, of bovine or equine animals. To fall under this code, the leather must be without hair and must not be whole hides or skins. The term "grain split" refers to the outer layer of the hide where the natural grain pattern is located, which has been separated from the flesh layer. The designation of "sides" indicates that the hide has been split down the spine into two halves. Because these products have undergone processing beyond the crust stage—such as dyeing, embossing, or finishing—they move out of heading 4104 and into 4107. Subheading 4107.92 is the specific destination for these non-whole grain splits.
- Covers
- Bovine grain split leather sides
- Buffalo grain split leather sides
- Equine grain split leather sides
- Parchment-dressed bovine grain splits in sides
- Finished grain split leather for upholstery or footwear
- 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. Grain split leather sides are frequently confused with HS code 4104.41. Code 4104 covers bovine leather in the "crust" state, which is tanned and dried but not yet further prepared. If the leather has been dyed or finished, it must be moved to 4107. Another common error is using 4107.12, which is reserved for whole grain splits; 4107.92 is strictly for sides. Additionally, leather that has been patent coated or metallized should be classified under 4114 rather than 4107.
Top exporters and importers of HS 410792 (the code used for grain split leather sides), 2025
In 2025, the largest exporter of HS 410792 (the code used for grain split 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 grain split 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 grain split 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 grain split leather sides
What is the HS code for Grain split leather sides?
The HS code for Grain split 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 specific HS code for grain split leather sides of bovine or equine animals, further prepared after tanning, is 4107.92.
How do I classify Grain split leather sides for customs?
Grain split 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.
What is the difference between a grain split and a flesh split?
A grain split is the top layer of the hide containing the hair-side grain, while a flesh split (classified under 4107.99) is the inner layer. Grain splits are generally more valuable due to their natural texture and durability.
Which countries are the top exporters of grain split leather sides (HS 410792)?
In 2025, the top exporters of HS 410792 (the code used for grain split 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 grain split leather sides (HS 410792)?
In 2025, the top importers of HS 410792 (the code used for grain split 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 Grain split leather sides the same in all countries?
The base HS code 410792 for Grain split 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 grain split leather sides in Brazil?
Brazil splits HS 410792 into 2 NCM codes, so the right one for grain split 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).