4115.10.00.00 - Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS 4115.10.00.00 specifically classifies "composition leather with a basis of leather or leather fiber." This material is manufactured and designed to mimic the properties of natural leather, utilizing either recycled leather scraps or processed leather fibers as its primary component. These goods are further defined by their presentation: they must be in the form of slabs, sheets, or strips, and can be supplied in rolls. The key differentiating factor for this heading is the engineered nature of the material, which is produced through manufacturing processes to create a leather-like substance, as opposed to being waste material derived from leather production.
This classification is distinct from its sibling category, HTS 4115.20.00.00, which covers "parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles, as well as leather dust, powder and flour." While HTS 4115.10.00.00 pertains to a finished, manufactured product designed for use in leather goods, HTS 4115.20.00.00 addresses residual materials and byproducts from leather processing or manufacturing that are deemed unsuitable for the production of new leather articles. The focus for 4115.10.00.00 is on the reconstituted material itself in usable forms, whereas 4115.20.00.00 deals with discarded or unusable scraps and dust.
As HTS 4115.10.00.00 is a leaf node within the HTS structure, it does not have further subcategories. Therefore, classification under this heading is definitive once the material meets the criteria of being composition leather, made from leather or leather fiber, and presented in slabs, sheets, or strips, whether or not in rolls. Examples of products falling here include reconstituted leather sheets used for upholstery, shoe parts, or accessories, where the material's structure and form are a result of deliberate manufacturing rather than accidental waste.