Product classification
HS code for Split leather: 4107.19
Leather, further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit).
Classification of split leather under HS 4107.19
Split leather is classified under HS code 4107.19. Chapter 41 covers raw hides and skins and leather. Heading 4107 is specifically for leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine or equine animals, without hair on. The classification process for bovine leather involves determining if the leather is "full grain" or "split." Full grain leather (4107.11) retains the original grain surface, while grain splits (4107.12) are the top layer of a hide that has been split. HS code 4107.19 is the residual category for "other" bovine leather, which includes the lower layers of the hide, known as the "flesh split." This material is often processed into suede or finished with a synthetic coating to mimic grain leather. The classification depends on the animal origin (bovine), the state of processing (further prepared after tanning), and the specific layer of the hide being used. Because it is not the grain side, it falls into the "other" category within the bovine prepared leather group.
- Covers
- Suede split leather
- Finished split leather with synthetic coating
- Embossed split leather
- Flesh-side split bovine leather
- Backing leather for footwear
- Split leather for upholstery
- Also under 4107.19
- Zara (for fashion accessories)
- H&M (for leather garments)
- IKEA (for furniture upholstery)
- Ford (for automotive interiors)
- Clarks (for footwear)
Codes often confused with 4107.19
Common mistake. The most frequent misclassification occurs between 4107.19 and 4107.12. Code 4107.12 is strictly for "grain splits," which is the outer layer of the hide that has been split. 4107.19 is for the inner or lower layers. Additionally, if the leather is treated with oil to create chamois leather, it moves to 4114.10. If it is coated with a heavy layer of lacquer to create patent leather, it is classified under 4114.20. Finally, leather from animals other than bovine or equine (such as sheep or goats) is classified in headings 4112 or 4113, respectively.
Top exporters and importers of HS 410719 (the code used for split leather), 2025
In 2025, the largest exporter of HS 410719 (the code used for split leather) in UN Comtrade data was Italy, with 43% of world exports; the largest importer in UN Comtrade data was the United States, with 11% 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 410719, not only split leather.
Top exporters 2025 · share of world exports
- 1 Italy $229M 43% of world exports
- 2 India $94M 17% of world exports
- 3 Thailand $31M 5.8% of world exports
World total: $536M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $69M 11% of world imports
- 2 Vietnam* ~$61M 10% of world imports · partner records ↗
- 3 Indonesia $59M 9.8% of world imports
World total: $604M 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 split leather
Brazil splits HS 4107.19 into 3 NCM codes. Pick the one that matches your product:
- 4107.19.10Non-grain bovine leather, whole, ≤2.6 m²
- 4107.19.20Other non-grain bovine leather, whole hides
- 4107.19.90Non-grain equine leather, 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 split leather
What is the HS code for Split leather?
The HS code for Split leather is 410719 (Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit)). The HS code for bovine split leather that is further prepared after tanning (other than grain splits) is 4107.19.
How do I classify Split leather for customs?
Split leather is classified under HS code 410719 — Leather; further prepared after tanning or crusting, including parchment-dressed, of bovine (including buffalo) or equine animals, without hair on, split or not, other than leather of heading 41.14, (other than grain splits and full grains, unsplit). This is a 6-digit subheading level code.
Is suede always classified under 4107.19?
If the suede is made from the flesh split of a bovine animal, it is 4107.19. If it is made from sheepskin, it would fall under 4112.00.
Which countries are the top exporters of split leather (HS 410719)?
In 2025, the top exporters of HS 410719 (the code used for split leather) in UN Comtrade data were Italy ($229M, 43% of world exports), India ($94M) and Thailand ($31M). World exports came to about $536M, 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 split leather (HS 410719)?
In 2025, the top importers of HS 410719 (the code used for split leather) in UN Comtrade data were the United States ($69M, 11% of world imports), Vietnam (about $61M) and Indonesia ($59M). World imports came to about $604M, 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 Split leather the same in all countries?
The base HS code 410719 for Split leather 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 split leather in Brazil?
Brazil splits HS 410719 into 3 NCM codes, so the right one for split leather depends on the product's details: 4107.19.10 (Non-grain bovine leather, whole, ≤2.6 m²), 4107.19.20 (Other non-grain bovine leather, whole hides), 4107.19.90 (Non-grain equine leather, whole hides).