Product classification

HS code for Leather finish: 3210.00

Paints and varnishes, (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather.

Classification of leather finish under HS 3210.00

Leather finish is classified under HS code 3210.00 because it represents a specific category of prepared water pigments and varnishes used specifically for the surface treatment of leather. According to the General Rules of Interpretation (GRI), products are classified based on their chemical composition and intended use. Heading 3210 encompasses paints and varnishes, including enamels and lacquers, as well as prepared water pigments of a kind used for finishing leather. These substances are applied to the grain or flesh side of leather to provide color, protection, or a specific tactile feel. The classification depends on the product being a prepared pigment or a varnish rather than a simple dye or a tanning extract. Because these finishes are often aqueous dispersions of pigments containing binders like proteins or resins, they fall squarely into this category rather than under general tanning substances or retail-packaged dyes.

Covers
  • Water-based leather top coats
  • Acrylic-based leather finishes
  • Pigmented leather dressings
  • Leather lacquers and enamels
  • Prepared water pigments for grain leather
  • Aqueous leather binders and colorants
Also under 3210.00
  • Fiebings Leather Dye
  • Angelus Leather Paint
  • Tarrago Leather Dye
  • Saphir Renovating Cream
  • Annie Sloan Chalk Paint

Codes often confused with 3210.00

Common mistake. Leather finishes are frequently misclassified under HS code 3208 or 3209. HS code 3208 refers to paints and varnishes based on synthetic polymers dissolved in a non-aqueous medium (solvents), while 3209 refers to those in an aqueous medium. However, 3210.00 is the more specific code for prepared water pigments specifically formulated for leather finishing. Another common error is using HS code 3405, which covers polishes and creams for leather; however, 3405 is for maintenance and retail care products, whereas 3210 is for the industrial finishing process of the leather itself.

32.08Paints, varnishes; (enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium32.09Paints and varnishes (including enamels and lacquers) based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium34.05Polishes, creams, scouring pastes, powders and similar; in any form, (including articles impregnated, coated or covered with such), for furniture, footwear, floors, coachwork, glass or metal32.10Paints and varnishes (including enamels, lacquers and distempers), excluding those of heading no. 3209, prepared water pigments of a kind used for finishing leather

Top exporters and importers of HS 321000 (the code used for leather finish), 2025

In 2025, the largest exporter of HS 321000 (the code used for leather finish) in UN Comtrade data was Germany, with 15% of world exports; the largest importer in UN Comtrade data was China, with 15% 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 321000, not only leather finish.

Top exporters 2025 · share of world exports

  1. 1 Germany $128M
  2. 2 Netherlands $92M
  3. 3 United States $70M

World total: $868M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $138M
  2. 2 United Kingdom $48M
  3. 3 Türkiye $46M

World total: $932M 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 leather finish

Brazil splits HS 3210.00 into 3 NCM codes. Pick the one that matches your product:

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

Questions about leather finish

What is the HS code for Leather finish?

The HS code for Leather finish is 321000 (Paints and varnishes; (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather). The primary HS code for leather finish, specifically prepared water pigments and varnishes used in the finishing process, is 3210.00.

How do I classify Leather finish for customs?

Leather finish is classified under HS code 321000 — Paints and varnishes; (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather. This is a 6-digit subheading level code.

Is leather dye classified under the same code as leather finish?

Not necessarily. Simple synthetic organic coloring matter is usually classified under heading 3204. HS code 3210.00 is reserved for prepared pigments that include binders or are specifically formulated as a finishing varnish.

Which countries are the top exporters of leather finish (HS 321000)?

In 2025, the top exporters of HS 321000 (the code used for leather finish) in UN Comtrade data were Germany ($128M, 15% of world exports), the Netherlands ($92M) and the United States ($70M). World exports came to about $868M, 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 leather finish (HS 321000)?

In 2025, the top importers of HS 321000 (the code used for leather finish) in UN Comtrade data were China ($138M, 15% of world imports), the United Kingdom ($48M) and Türkiye ($46M). World imports came to about $932M, 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 Leather finish the same in all countries?

The base HS code 321000 for Leather finish 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 leather finish in Brazil?

Brazil splits HS 321000 into 3 NCM codes, so the right one for leather finish depends on the product's details: 3210.00.10 (Other paints, including distempers), 3210.00.20 (Other varnishes, including lacquers), 3210.00.30 (Prepared water pigments for finishing leather).