Product classification
HS code for Leather finishing agent: 3809.93
Finishing agents and dye carriers, to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the leather or like (excluding paper and textile) industries, (excluding those with a basis of amylaceous substances).
Classification of leather finishing agent under HS 3809.93
Leather finishing agents are classified under HS code 3809.93 because they are chemical preparations specifically formulated for the leather industry to modify the surface properties of hides and skins. According to the General Rules of Interpretation (GIR) and the Chapter Notes for Chapter 38, heading 3809 covers finishing agents, dye carriers to accelerate dyeing or fixing of dyestuffs, and other products used in the textile, paper, or leather industries. Subheading 3809.93 is the specific designation for those used in the leather or like industries, provided they are not based on amylaceous substances. These agents are essential in the post-tanning phase to provide leather with its final appearance, texture, and protective qualities. The classification is determined by the functional application of the chemical mixture rather than its individual chemical components, provided the mixture is not more specifically described elsewhere in the nomenclature.
- Covers
- Fat liquors used for softening leather fibers
- Water-repellent finishing agents
- Gloss-enhancing binders and resins
- Fixing agents for leather dyes
- Surface coating preparations for leather protection
- Softening agents for crust leather
- Also under 3809.93
- Stahl EasyWhite
- Lanxess Baygenal
- TFL Lederfix
- BASF Basyntan
- Clariant Cartasol
Codes often confused with 3809.93
Common mistake. Leather finishing agents are frequently misclassified under HS code 3809.91, which is reserved for the textile industry, or 3809.92, which is for the paper industry. Another common error is using HS code 3210, which covers paints and varnishes. While some leather finishes may resemble varnishes, if they are specifically formulated as finishing agents for the leather industry, 3809.93 takes precedence. Additionally, products with a basis of amylaceous substances (starches) must be classified under 3809.10 regardless of the industry of use.
Top exporters and importers of HS 380993 (the code used for leather finishing agent), 2025
In 2025, the largest exporter of HS 380993 (the code used for leather finishing agent) in UN Comtrade data was Italy, with 29% of world exports; the largest importer in UN Comtrade data was China, with 20% of world imports. Taiwan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 72% of its exports here ($38M, CEPII BACI), so it may also belong among the top exporters. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 60% of its imports here ($37M, CEPII BACI), so it may also belong among the top importers.
Figures cover everything classified under HS 380993, not only leather finishing agent.
Top exporters 2025 · share of world exports
- 1 Italy $92M 29% of world exports
- 2 Germany $54M 17% of world exports
- 3 Spain $26M 8.2% of world exports
Taiwan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 72% of its exports here ($38M, CEPII BACI), so it may also belong among the top exporters.
World total: $321M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $75M 20% of world imports
- 2 India $28M 7.3% of world imports
- 3 Italy $24M 6.2% of world imports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 60% of its imports here ($37M, CEPII BACI), so it may also belong among the top importers.
World total: $383M 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 finishing agent
Brazil splits HS 3809.93 into 3 NCM codes. Pick the one that matches your product:
- 3809.93.11Paraffin or fatty acid leather waterproofers
- 3809.93.19Other leather waterproofing agents
- 3809.93.90Other leather finishing agents
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about leather finishing agent
What is the HS code for Leather finishing agent?
The HS code for Leather finishing agent is 380993 (Finishing agents and dye carriers; to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the leather or like (excluding paper and textile) industries, (excluding those with a basis of amylaceous substances)). The primary HS code for leather finishing agents is 3809.93, which covers preparations used in the leather industry that are not based on starches.
How do I classify Leather finishing agent for customs?
Leather finishing agent is classified under HS code 380993 — Finishing agents and dye carriers; to accelerate dyeing or fixing of dye-stuffs, other products and preparations, used in the leather or like (excluding paper and textile) industries, (excluding those with a basis of amylaceous substances). This is a 6-digit subheading level code.
Is a leather dye classified under this code?
No, simple dyes and pigments are generally classified under Chapter 32. HS code 3809.93 is specifically for finishing agents and preparations that facilitate the dyeing process or provide surface finishes, rather than the coloring matter itself.
Which countries are the top exporters of leather finishing agent (HS 380993)?
In 2025, the top exporters of HS 380993 (the code used for leather finishing agent) in UN Comtrade data were Italy ($92M, 29% of world exports), Germany ($54M) and Spain ($26M). World exports came to about $321M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Taiwan did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 72% of its exports here ($38M, CEPII BACI), so it may also belong among the top exporters.
Which countries are the top importers of leather finishing agent (HS 380993)?
In 2025, the top importers of HS 380993 (the code used for leather finishing agent) in UN Comtrade data were China ($75M, 20% of world imports), India ($28M) and Italy ($24M). World imports came to about $383M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 60% of its imports here ($37M, CEPII BACI), so it may also belong among the top importers.
Is the HS code for Leather finishing agent the same in all countries?
The base HS code 380993 for Leather finishing agent 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 finishing agent in Brazil?
Brazil splits HS 380993 into 3 NCM codes, so the right one for leather finishing agent depends on the product's details: 3809.93.11 (Paraffin or fatty acid leather waterproofers), 3809.93.19 (Other leather waterproofing agents), 3809.93.90 (Other leather finishing agents).