Product classification

HS code for Wet-blue goatskin: 4106.21

Tanned or crust hides and skins, of goats or kids, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue).

Classification of wet-blue goatskin under HS 4106.21

HS code 4106.21 is specifically designated for the skins of goats or kids that have been tanned or crusted but remain in a wet state. The "wet-blue" designation is the industry standard for skins that have been processed using chromium sulfates. This chemical treatment stabilizes the hide against microbial degradation and heat, preparing it for further processing into finished leather. Classification under 4106.21 requires that the hair or wool has been completely removed and that the skin has not been split beyond the initial tanning phase, or if split, it remains in the wet state. This code is essential for tanneries importing intermediate materials for the production of high-quality goat leather used in gloves, footwear, and garments. The distinction between the wet state (4106.21) and the dry state (4106.22) is a primary factor in determining the correct tariff application and ensuring compliance with environmental regulations regarding moisture-laden animal products.

Covers
  • Wet-blue goat skins
  • Wet-blue kid skins
  • Chrome-tanned goat hides in wet state
  • Pickled goat skins that have undergone tanning
  • Wet-blue goat grain splits
Also under 4106.21
  • Indian wet-blue goat skins
  • Pakistani wet-blue kid skins
  • Ethiopian wet-blue goat hides
  • Spanish wet-blue caprine splits

Codes often confused with 4106.21

Common mistake. This code is often confused with HS code 4105.10, which is for sheep or lamb skins. While the animals are similar, the biological distinction is strictly enforced in customs. It is also misclassified under 4106.22 if the skins have been dried (crust leather). Furthermore, if the goat skin still has the hair attached, it cannot be classified in Chapter 41 and must be moved to Chapter 43 for furskins.

4105.10Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared, in the wet state (including wet-blue)4106.22Tanned or crust hides and skins; of goats or kids, without hair on, whether or not split, but not further prepared, in the dry state (crust)

Top exporters and importers of HS 410621 (the code used for wet-blue goatskin), 2025

In 2025, the largest exporter of HS 410621 (the code used for wet-blue goatskin) in UN Comtrade data was Kenya, with 18% of world exports; the largest importer in UN Comtrade data was Italy, with 27% 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 410621, not only wet-blue goatskin.

Top exporters 2025 · share of world exports

  1. 1 Kenya $8.6M
  2. 2 Saudi Arabia $8.5M
  3. 3 China $7.1M

World total: $48M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $12M
  2. 2 China $11M
  3. 3 Pakistan $5.7M

World total: $44M 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 wet-blue goatskin

Brazil splits HS 4106.21 into 4 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 wet-blue goatskin

What is the HS code for Wet-blue goatskin?

The HS code for Wet-blue goatskin is 410621 (Tanned or crust hides and skins; of goats or kids, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue)). The HS code for tanned or crust skins of goats or kids in the wet state (wet-blue) is 4106.21.

How do I classify Wet-blue goatskin for customs?

Wet-blue goatskin is classified under HS code 410621 — Tanned or crust hides and skins; of goats or kids, without wool or hair on, whether or not split, but not further prepared, in the wet state (including wet-blue). This is a 6-digit subheading level code.

Can finished goat leather be classified under 4106.21?

No, finished goat leather that has been dyed or further prepared is classified under HS code 4113.10.

Which countries are the top exporters of wet-blue goatskin (HS 410621)?

In 2025, the top exporters of HS 410621 (the code used for wet-blue goatskin) in UN Comtrade data were Kenya ($8.6M, 18% of world exports), Saudi Arabia ($8.5M) and China ($7.1M). World exports came to about $48M, 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 wet-blue goatskin (HS 410621)?

In 2025, the top importers of HS 410621 (the code used for wet-blue goatskin) in UN Comtrade data were Italy ($12M, 27% of world imports), China ($11M) and Pakistan ($5.7M). World imports came to about $44M, 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 Wet-blue goatskin the same in all countries?

The base HS code 410621 for Wet-blue goatskin 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 wet-blue goatskin in Brazil?

Brazil splits HS 410621 into 4 NCM codes, so the right one for wet-blue goatskin depends on the product's details: 4106.21.10 (Wet goatskins, vegetable pre-tanned), 4106.21.21 (Wet-blue chrome-tanned goatskins), 4106.21.29 (Wet goatskins, otherwise pre-tanned), 4106.21.90 (Other wet-state goatskins).