Product classification

HS code for Leather treatment oil: 3403.11

Lubricating preparations, for the treatment of textile and similar materials (leather, furskins etc), containing less than 70% (by weight) of petroleum oils or oils obtained from bituminous minerals.

Classification of leather treatment oil under HS 3403.11

Leather treatment oils falling under HS code 3403.11 are lubricating preparations used for the processing of hides, skins, and textiles. Unlike their non-petroleum counterparts, these preparations contain petroleum oils or oils obtained from bituminous minerals, provided these oils constitute less than 70% of the total weight. These oils are essential in the fatliquoring process, where they penetrate the leather fibers to prevent them from sticking together during drying, thus ensuring the final product remains supple and durable. The classification is determined by the functional application of the product as a lubricant for leather and the specific threshold of its mineral oil content. If the petroleum content exceeds 70%, the product is generally classified as a mineral oil under Chapter 27 rather than a chemical preparation in Chapter 34.

Covers
  • Petroleum-based fatliquors for tanneries
  • Mineral oil-based leather conditioners
  • Lubricating oil sprays for suede and nubuck
  • Blended oils for softening heavy garment leathers
  • Oil-based waterproofing agents for industrial leather
Also under 3403.11
  • CHT Bezaktiv
  • BASF Basosoft
  • Clariant Sandolub
  • Croda Crodamol
  • Tanatex Tanaterge

Codes often confused with 3403.11

Common mistake. This code is often confused with HS code 2710. Heading 2710 is used when the petroleum oil content is 70% or more by weight. Another common error is using 3403.91, which is only for preparations that are entirely free of petroleum oils. Importers must verify the technical data sheet (TDS) to confirm the exact percentage of mineral oil to distinguish between these three potential classifications.

27.10Petroleum oils and oils from bituminous minerals, not crude; preparations n.e.c, containing by weight 70% or more of petroleum oils or oils from bituminous minerals; these being the basic constituents of the preparations; waste oils3403.91Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), (not containing petroleum oils or oils obtained from bituminous minerals)

Top exporters and importers of HS 340311 (the code used for leather treatment oil), 2025

In 2025, the largest exporter of HS 340311 (the code used for leather treatment oil) in UN Comtrade data was Japan, with 35% of world exports; the largest importer in UN Comtrade data was China, with 39% 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 340311, not only leather treatment oil.

Top exporters 2025 · share of world exports

  1. 1 Japan $131M
  2. 2 Germany $97M
  3. 3 United States $37M

World total: $372M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $154M
  2. 2 India $55M
  3. 3 Vietnam* ~$17M

World total: $398M 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 treatment oil

Brazil splits HS 3403.11 into 3 NCM codes. Pick the one that matches your product:

  • 3403.11.10Textile-treating preparations with petroleum oil
  • 3403.11.20Leather-treating preparations with petroleum oil
  • 3403.11.90Other treating preparations with petroleum oil

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

Questions about leather treatment oil

What is the HS code for Leather treatment oil?

The HS code for Leather treatment oil is 340311 (Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), containing less than 70% (by weight) of petroleum oils or oils obtained from bituminous minerals). The HS code for leather treatment oil containing less than 70% petroleum is 3403.11.

How do I classify Leather treatment oil for customs?

Leather treatment oil is classified under HS code 340311 — Lubricating preparations; for the treatment of textile and similar materials (leather, furskins etc), containing less than 70% (by weight) of petroleum oils or oils obtained from bituminous minerals. This is a 6-digit subheading level code.

Can this code be used for shoe polish?

No, shoe polishes and creams are classified under HS code 3405.10, as they are finished retail products for maintenance rather than industrial treatment oils.

Which countries are the top exporters of leather treatment oil (HS 340311)?

In 2025, the top exporters of HS 340311 (the code used for leather treatment oil) in UN Comtrade data were Japan ($131M, 35% of world exports), Germany ($97M) and the United States ($37M). World exports came to about $372M, 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 treatment oil (HS 340311)?

In 2025, the top importers of HS 340311 (the code used for leather treatment oil) in UN Comtrade data were China ($154M, 39% of world imports), India ($55M) and Vietnam (about $17M). World imports came to about $398M, 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 treatment oil the same in all countries?

The base HS code 340311 for Leather treatment oil 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 treatment oil in Brazil?

Brazil splits HS 340311 into 3 NCM codes, so the right one for leather treatment oil depends on the product's details: 3403.11.10 (Textile-treating preparations with petroleum oil), 3403.11.20 (Leather-treating preparations with petroleum oil), 3403.11.90 (Other treating preparations with petroleum oil).