Product classification

HS code for Wet-blue leather: 4104.19

Tanned or crust hides and skins, bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit, grain splits.

Classification of wet-blue leather under HS 4104.19

HS code 4104.19 pertains to bovine (including cow and buffalo) and equine hides that are in the wet state, specifically excluding full grains that are unsplit. This code often covers "grain splits," which are the top layer of the hide after it has been mechanically split during the tanning process. The wet-blue state indicates that the tanning process is complete enough to prevent putrefaction, but the leather is not yet a finished product. This classification is distinct from 4104.11, which covers the more valuable full-grain, unsplit hides. Accurate classification depends on verifying the animal type, the physical state (wet vs. dry), and the structural integrity (split vs. unsplit) of the hide. Because bovine leather is the most traded leather commodity globally, 4104.19 represents a significant volume of industrial leather trade, serving as the raw material for automotive upholstery, furniture, and heavy footwear.

Covers
  • Wet-blue bovine grain splits
  • Wet-blue horse hide splits
  • Wet-blue buffalo grain splits
  • Chrome-tanned bovine leather (excluding full grain unsplit)
  • Wet-blue equine leather splits
Also under 4104.19
  • Wet-blue splits for suede shoes
  • Wet-blue lining leather
  • Wet-blue splits for industrial gloves
  • Wet-blue corrected grain for upholstery

Codes often confused with 4104.19

Common mistake. The most frequent misclassification occurs with HS code 4104.11, which is reserved for full-grain hides that have not been split. Another common error is using 4107, which is for bovine leather that has been further prepared (finished) after tanning. If the hide is in a dry state, it must be classified under 4104.49 instead of 4104.19.

4104.11Tanned or crust hides and skins; without hair on, bovine or equine, in the wet state (including wet-blue), full grains, unsplit; grain splits41.07Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.144104.49Tanned or crust hides and skins; bovine or equine, without hair on, in the dry state (crust), (other than full grains, unsplit; grain splits)

Top exporters and importers of HS 410419 (the code used for wet-blue leather), 2025

In 2025, the largest exporter of HS 410419 (the code used for wet-blue leather) in UN Comtrade data was Italy, with 23% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 25% 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 410419, not only wet-blue leather.

Top exporters 2025 · share of world exports

  1. 1 Italy $149M
  2. 2 Brazil $132M
  3. 3 Thailand $65M

World total: $647M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$184M
  2. 2 China $178M
  3. 3 Italy $78M

World total: $727M 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 wet-blue leather

Brazil splits HS 4104.19 into 5 NCM codes. Pick the one that matches your product:

  • 4104.19.10Wet-blue non-grain whole bovine hides, ≤2.6 m²
  • 4104.19.20Other wet non-grain whole bovine hides, ≤2.6 m²
  • 4104.19.30Wet non-grain bovine hides, vegetable pre-tanned
  • 4104.19.40Other wet non-grain bovine hides
  • 4104.19.90Wet non-grain equine 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 wet-blue leather

What is the HS code for Wet-blue leather?

The HS code for Wet-blue leather is 410419 (Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits).

How do I classify Wet-blue leather for customs?

Wet-blue leather is classified under HS code 410419 — Tanned or crust hides and skins; bovine or equine, without hair on, in the wet state (including wet-blue), excluding full grains, unsplit; grain splits. This is a 6-digit subheading level code.

What is the HS code for wet-blue bovine grain splits?

Wet-blue bovine grain splits are classified under HS code 4104.19.

What is the difference between 4104.11 and 4104.19?

4104.11 is for full-grain hides that are unsplit, while 4104.19 covers other bovine hides in the wet state, including grain splits.

Which countries are the top exporters of wet-blue leather (HS 410419)?

In 2025, the top exporters of HS 410419 (the code used for wet-blue leather) in UN Comtrade data were Italy ($149M, 23% of world exports), Brazil ($132M) and Thailand ($65M). World exports came to about $647M, 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 leather (HS 410419)?

In 2025, the top importers of HS 410419 (the code used for wet-blue leather) in UN Comtrade data were Vietnam (about $184M, 25% of world imports), China ($178M) and Italy ($78M). World imports came to about $727M, 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 leather the same in all countries?

The base HS code 410419 for Wet-blue 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 wet-blue leather in Brazil?

Brazil splits HS 410419 into 5 NCM codes, so the right one for wet-blue leather depends on the product's details: 4104.19.10 (Wet-blue non-grain whole bovine hides, ≤2.6 m²), 4104.19.20 (Other wet non-grain whole bovine hides, ≤2.6 m²), 4104.19.30 (Wet non-grain bovine hides, vegetable pre-tanned), 4104.19.40 (Other wet non-grain bovine hides), 4104.19.90 (Wet non-grain equine hides).