HS HEADING 4115

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

HEADING

4115

CHAPTER

41 — Raw hides and skins (other than furskins) and leather

In plain English

This category includes materials made from leather or leather fibers, such as slabs, sheets, strips, and rolls, along with leftover parings, waste, dust, powder, and flour that cannot be used to make leather goods. The first group covers the usable leather materials in various forms, including those rolled up. The second group consists of the unusable scraps, waste products, and fine powders derived from either natural or composition leather.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

4115.10

Leather; composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

4115.20

Leather; parings and other waste, of leather or composition leather; not suitable for the manufacture of leather articles; leather dust, powder and flour

Chapter 41 classification notes

Chapter 41 covers the leather-supply chain. CITES Appendix II reptile skins (crocodile, alligator, python) require CITES permits regardless of HS code. EU REACH restrictions on chromium (VI) tanning apply to imports.

Frequent misclassification in this chapter

Finished leather goods (handbags, jackets) go to Chapter 42 (articles of leather) not 41; raw and prepared leather stays in 41.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 41

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