HS Code for Bonded leather

Bonded leather, also known as reconstituted or composition leather, is a manufactured material created from shredded leather scraps and fibers, which are then bonded together with an adhesive and often coated. Its classification under HS code 4115.10 is precise due to its specific composition and form. Chapter 41 of the Harmonized System covers raw hides and skins (other than furskins) and leather. Subheading 4115.10 specifically describes "composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls." This detailed description perfectly matches the manufacturing process and typical presentation of bonded leather, clearly distinguishing it from genuine leather and other leather-like materials.

Products Included

• Reconstituted leather in sheets or rolls
• Composition leather with a basis of leather fiber
• Leather fiberboard
• Bonded leather for upholstery applications
• Bonded leather for bookbinding or small leather goods

Common Misclassification

A common misclassification involves HS 4107, which pertains to "Leather further prepared after tanning or crusting... of bovine... animals, without hair on." This code is for genuine leather, whereas bonded leather is a manufactured composite material. The key distinction is that bonded leather is not a continuous hide but a product formed from leather fibers. Another potential confusion could be with HS 4202, which covers "Trunks, suitcases... and similar containers, of leather or of composition leather." This code is for finished articles made from composition leather, not the raw material itself. It is crucial to classify the material (bonded leather) under 4115.10, and then the finished products made from it under 4202 or other relevant headings.

FAQ

What is the HS code for Bonded leather?

The HS code for bonded leather, or composition leather with a basis of leather or leather fibre, is 4115.10.

Is bonded leather considered genuine leather for classification purposes?

No, bonded leather is classified as "composition leather" under 4115.10, which is distinct from genuine leather classifications (e.g., 4107). This distinction is based on its manufacturing process from leather fibers rather than being a continuous hide.