4115.20.00.00 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 🖩
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
This HTS classification, 4115.20.00.00, encompasses waste materials derived from leather or composition leather that are definitively unsuitable for the production of new leather articles. This includes physical remnants like parings and scraps, as well as processed forms such as leather dust, powder, and flour. These materials, by their nature and condition, have lost the structural integrity or quality required for traditional leather manufacturing.
This category is distinct from its sibling, 4115.10.00.00, which specifically covers "Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls." While both fall under the broader heading of leather-based materials, 4115.10.00.00 refers to usable forms of composition leather intended for manufacturing, whereas 4115.20.00.00 deals with the unusable byproducts and waste generated from both genuine leather and composition leather.
As a leaf node within the HTS structure, 4115.20.00.00 does not have further subdivisions. Therefore, classification under this heading relies solely on the determination that the material is waste or byproduct of leather or composition leather and is not suitable for the manufacture of leather articles. Practical examples include leather offcuts from cutting operations, buffing dust generated during finishing processes, or degraded leather material.