HS Code 41.15 – 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

HS code 4115 is a 4-digit heading in the Harmonized System that covers: 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. HS Code 4115 covers composition leather, which is essentially reconstituted leather made from a basis of leather or leather fibre, presented in slabs, sheets, or strips, whether in rolls or not. This heading also encompasses parings and other waste of leather or composition leather that are not suitable for the manufacture of leather articles, as well as leather dust, powder, and flour. This classification is vital for understanding the circular economy within the leather industry, addressing materials that are recycled or by-products of leather manufacturing. The scope defines materials that are no longer 'natural' leather in its finished form (like 4113 or 4114) but are fabricated from leather components, or are unusable waste. For trade compliance, distinguishing composition leather from genuine leather is critical, as tariff rates, origin rules, and environmental regulations can differ significantly. This heading reflects the industry's efforts towards sustainability and efficient resource utilization, turning what would otherwise be waste into valuable raw materials for other applications, from binders and fillers to lower-cost alternatives for genuine leather. It provides a clear boundary for materials that are either manufactured from leather waste or are the waste itself, ensuring precise classification within Section VIII.

Bonded leather sheets for furniture, reconstituted leather in rolls for bookbinding, leather fiber panels for automotive interiors, leather parings for collagen extraction, leather scraps for fertilizer production, leather dust for fillers in plastics, leather powder for animal feed additives, leather flour for abrasive compounds, composition leather strips for belts, recycled leather sheets for labels, agglomerated leather in slabs, waste leather for fuel pellets, tanned leather offcuts for composting, composition leather for shoe components, leather fiberboard for gaskets, waste composition leather for recycling, leather trimmings for craft materials, shredded leather for insulation, leather chips for landscaping mulch, leather waste for bio-energy, ground leather for industrial applications, composition leather for luggage components, leather dust for polishing compounds, leather parings for gelatin production, reclaimed leather sheets for small accessories.

A common misclassification is confusing composition leather with genuine finished leather (e.g., HS 4113 or 4114). Composition leather is a manufactured material from leather fibers, not a continuous hide, leading to different tariff and regulatory treatments. Another error involves classifying leather waste suitable for manufacturing small leather articles (e.g., small, usable offcuts for keychains) under 4115, when such waste should typically be classified with the finished leather (e.g., 4113) if it retains its primary characteristics and is suitable for fabrication. Conversely, traders sometimes misclassify leather articles made from composition leather (e.g., a bonded leather handbag) as 4115, when the finished article belongs in Chapter 42 (e.g., 4202).

In 2025, the top exporters of HS code 4115 in UN Comtrade data were the United Kingdom ($30M, 20% of world exports), Germany ($25M) and Romania ($16M). World exports came to about $154M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 99% of its exports here ($50M, CEPII BACI), so it may also belong among the top exporters.

In 2025, the top importers of HS code 4115 in UN Comtrade data were the Philippines ($36M, 19% of world imports), the Dominican Republic ($13M) and the United Kingdom ($13M). World imports came to about $187M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 76% of its imports here ($50M, CEPII BACI), so it may also belong among the top importers.

HS code 4115 is a 4-digit heading under Chapter 41 of the Harmonized System. The first 2 digits (41) identify the chapter, and digits 3-4 (15) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.