Product classification

HS code for Wet-blue sheepskin: 4105.10

Tanned 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).

Classification of wet-blue sheepskin under HS 4105.10

HS code 4105.10 is reserved for the skins of sheep or lambs, without wool, that are in the wet state. This includes skins that have been tanned using chrome (wet-blue) or other tanning agents, provided they have not been dried. Sheepskin is highly valued for its softness and flexibility, and the wet-blue stage is the primary method for preserving these skins for international trade. The classification excludes skins that still have the wool attached and skins that have been further prepared into finished leather. The "wet state" includes both wet-blue (chrome-tanned) and pickled skins that have undergone a tanning process. This code is vital for the garment and luxury handbag industries, which rely on imported sheepskin for high-end leather goods. Proper documentation must confirm the removal of wool and the specific tanning stage to ensure the correct application of this HS code.

Covers
  • Wet-blue sheep skins
  • Wet-blue lamb skins
  • Chrome-tanned sheep leather in wet state
  • Pickled sheep skins (tanned)
  • Wet-blue sheep skin splits
Also under 4105.10
  • Australian wet-blue lamb skins
  • New Zealand wet-blue sheep skins
  • Spanish wet-blue ovine splits
  • UK wet-blue sheep hides

Codes often confused with 4105.10

Common mistake. A frequent error is classifying these products under HS code 4102, which is for raw sheepskins with the wool still on. Another common misclassification is HS code 4105.30, which is for sheepskins in the dry state (crust). Importers also occasionally confuse this with 4106.21 (goatskin) due to the physical similarities between the two species' hides.

41.02Raw skins of sheep or lambs (fresh, salted, dried, limed, pickled or otherwise preserved, but not further prepared), whether or not with wool on or split4105.30Tanned or crust skins; of sheep or lambs, without wool on, whether or not split, but not further prepared, in the dry state (crust)4106.21Tanned 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)

Top exporters and importers of HS 410510 (the code used for wet-blue sheepskin), 2025

In 2025, the largest exporter of HS 410510 (the code used for wet-blue sheepskin) in UN Comtrade data was China, with 46% of world exports; the largest importer in UN Comtrade data was Italy, with 51% 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 410510, not only wet-blue sheepskin.

Top exporters 2025 · share of world exports

  1. 1 China $91M
  2. 2 Spain $47M
  3. 3 Saudi Arabia $18M

World total: $199M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Italy $123M
  2. 2 India $40M
  3. 3 Spain $16M

World total: $240M 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 sheepskin

Brazil splits HS 4105.10 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 sheepskin

What is the HS code for Wet-blue sheepskin?

The HS code for Wet-blue sheepskin is 410510 (Tanned 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)). The HS code for tanned or crust skins of sheep or lambs in the wet state is 4105.10.

How do I classify Wet-blue sheepskin for customs?

Wet-blue sheepskin is classified under HS code 410510 — Tanned 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). This is a 6-digit subheading level code.

Can sheepskin with wool be classified here?

No, sheepskin with wool attached is classified under HS code 4102. Heading 4105 is strictly for skins without wool.

Which countries are the top exporters of wet-blue sheepskin (HS 410510)?

In 2025, the top exporters of HS 410510 (the code used for wet-blue sheepskin) in UN Comtrade data were China ($91M, 46% of world exports), Spain ($47M) and Saudi Arabia ($18M). World exports came to about $199M, 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 sheepskin (HS 410510)?

In 2025, the top importers of HS 410510 (the code used for wet-blue sheepskin) in UN Comtrade data were Italy ($123M, 51% of world imports), India ($40M) and Spain ($16M). World imports came to about $240M, 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 sheepskin the same in all countries?

The base HS code 410510 for Wet-blue sheepskin 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 sheepskin in Brazil?

Brazil splits HS 410510 into 4 NCM codes, so the right one for wet-blue sheepskin depends on the product's details: 4105.10.10 (Wet sheepskins, vegetable pre-tanned), 4105.10.21 (Wet-blue chrome-tanned sheepskins), 4105.10.29 (Wet sheepskins, otherwise pre-tanned), 4105.10.90 (Other wet-state sheepskins).