Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
2 declarable lines
Heading 4115 covers composition leather made with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls. It also covers leather parings, waste, dust, powder and flour that are not suitable for making leather articles. The heading splits into 4115.10.00.00 for composition leather and 4115.20.00.00 for waste and dust.
Products in this heading
- Composition leather sheets made from leather fiber
- Reconstituted leather strip in rolls
- Composition leather slabs for cutting
- Leather parings from cutting rooms
- Leather shavings and waste unsuitable for leather goods
- Leather dust from finishing operations
- Leather powder and flour
- Waste composition leather not usable for articles
How to choose the right subheading
- Check the material basis: composition leather with a basis of leather or leather fiber goes to 4115.10.00.00.
- Check the form: slabs, sheets, strip, and rolls are covered by 4115.10.00.00.
- Check whether the goods are waste: parings, waste, dust, powder, and flour go to 4115.20.00.00.
- Check suitability: waste must be not suitable for the manufacture of leather articles for 4115.20.00.00.
- Separate these goods from further prepared leather and finished leather articles, which are classified in other headings.
Often confused with
- Heading 4114Patent leather and metallized leather
Patent and metallized leather are classified in heading 4114, not as composition leather.
- Heading 4107Leather further prepared after tanning or crusting of bovine animals
Prepared bovine leather without hair is classified in heading 4107.
- Heading 4202Leather handbags and similar containers
Finished leather articles are classified by article type, not as leather material.
- Heading 4101Raw hides and skins
Untanned raw hides and skins are classified in heading 4101.
Frequently asked questions
What is the HTS code for composition leather sheets?
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls, is classified under 4115.10.00.00. Its general (MFN) rate is Free.
What is the duty on leather parings and waste?
Leather parings and other waste not suitable for the manufacture of leather articles are classified under 4115.20.00.00. The general (MFN) rate is Free.
How do I classify leather dust, powder and flour?
Leather dust, powder and flour are covered by 4115.20.00.00, with a general (MFN) rate of Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.