4115 - 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:

This HTS category, 4115, specifically covers "composition leather" and certain waste materials derived from leather or composition leather. Composition leather is a manufactured material that simulates natural leather, produced by bonding leather fibers, tanned leather scraps, or other collagenous materials into a coherent sheet. This category encompasses these materials when presented in slabs, sheets, or strips, irrespective of whether they are supplied in rolls. Additionally, it includes unusable remnants like parings and waste from both genuine leather and composition leather, provided they are unsuitable for the typical manufacturing of leather goods. Leather dust, powder, and flour, which are byproducts of leather processing, are also classified here.

Unlike other categories within Chapter 41, which deal with raw hides, skins, and tanned or prepared leathers, HTS 4115 focuses on materials that are either manufactured to resemble leather or are waste products. It is distinct from the finished products made from leather or composition leather, such as bags or saddlery, which would fall under different chapters based on their final form and function. The key differentiator for goods within 4115 lies in their presentation (slabs, sheets, strips, or waste) and their foundational material (leather or composition leather).

Within HTS 4115, two primary subcategories exist to differentiate the materials based on their form and intended use. Subcategory 4115.10.00.00 is dedicated to composition leather itself, in its prepared slab, sheet, or strip form, highlighting its manufactured nature and readiness for further processing into various articles. Conversely, subcategory 4115.20.00.00 addresses the residual materials. This includes parings and waste that are deemed unsuitable for crafting new leather articles, as well as powdered or granulated forms of leather, emphasizing their status as byproducts or recovered materials from leather manufacturing processes.