Product classification
HS code for Leather pieces: 4107.99
Leather, further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits).
Classification of leather pieces under HS 4107.99
Leather pieces are classified under HS code 4107.99. This code is situated within Chapter 41, which covers raw hides, skins, and leather. Heading 4107 specifically refers to leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals. The subheading 4107.99 is a residual category for leather that is not a whole hide or side and does not meet the criteria for full grains or grain splits. This classification is appropriate for leather that has been processed beyond the initial tanning stage—meaning it may have been dyed, thinned, or surface-treated—but is imported as pieces, scraps, or remnants rather than finished articles. The classification follows GRI 1 and Chapter Note 4 to Chapter 41, which distinguishes between tanned hides and leather that has undergone further finishing processes.
- Covers
- Bovine leather remnants
- Cut leather pieces for craft use
- Tanned and dyed leather scraps
- Equine leather pieces
- Non-whole hides further prepared after tanning
- Split leather pieces (other than grain splits)
- Also under 4107.99
- Coach bag leather panels
- Saddleback Leather Co. components
- Fossil wallet leather
- Italian calfskin for small accessories
- Brazilian embossed leather
Codes often confused with 4107.99
Common mistake. Leather pieces are frequently confused with HS code 4115, which covers composition leather or parings and other waste of leather. If the pieces are simply waste or scrap not usable for the production of leather goods, 4115 is more appropriate. Another common misclassification is 4104, which covers bovine leather that is tanned or crusted but not further prepared. If the leather pieces have been dyed or finished, they must move to 4107. Additionally, if the pieces are cut to a specific shape for a specific article (like a shoe upper), they might be classified under the heading for that article (e.g., Chapter 64 for footwear parts).
Top exporters and importers of HS 410799 (the code used for leather pieces), 2025
In 2025, the largest exporter of HS 410799 (the code used for leather pieces) in UN Comtrade data was Italy, with 27% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 26% 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 410799, not only leather pieces.
Top exporters 2025 · share of world exports
- 1 Italy $411M 27% of world exports
- 2 Thailand $322M 21% of world exports
- 3 China $236M 16% of world exports
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$354M 26% of world imports · partner records ↗
- 2 Indonesia $287M 21% of world imports
- 3 China $59M 4.3% of world imports
World total: $1.4B 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 leather pieces
Brazil splits HS 4107.99 into 2 NCM codes. Pick the one that matches your product:
- 4107.99.10Non-grain bovine leather, not whole hides
- 4107.99.90Non-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 leather pieces
What is the HS code for Leather pieces?
The HS code for Leather pieces is 410799 (Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits)). Leather pieces of bovine or equine animals that have been further prepared after tanning are classified under HS code 4107.99.
How do I classify Leather pieces for customs?
Leather pieces is classified under HS code 410799 — Leather; further prepared after tanning or crusting, incl. parchment-dressed, of bovine (including buffalo) or equine animals, no hair, excluding leather of heading 41.14, and whole hides and skins, and sides, (full grains, unsplit and grain splits). This is a 6-digit subheading level code.
Does this code include leather waste?
No. Leather waste, parings, and scrap that are not usable for their original purpose are classified under HS code 4115.10 or 4115.20.
Which countries are the top exporters of leather pieces (HS 410799)?
In 2025, the top exporters of HS 410799 (the code used for leather pieces) in UN Comtrade data were Italy ($411M, 27% of world exports), Thailand ($322M) and China ($236M). World exports came to about $1.5B, 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 pieces (HS 410799)?
In 2025, the top importers of HS 410799 (the code used for leather pieces) in UN Comtrade data were Vietnam (about $354M, 26% of world imports), Indonesia ($287M) and China ($59M). World imports came to about $1.4B, 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 Leather pieces the same in all countries?
The base HS code 410799 for Leather pieces 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 pieces in Brazil?
Brazil splits HS 410799 into 2 NCM codes, so the right one for leather pieces depends on the product's details: 4107.99.10 (Non-grain bovine leather, not whole hides), 4107.99.90 (Non-grain equine leather, not whole hides).