HS Code for Laminated patent leather

Laminated patent leather is classified under HS code 4114.20, which specifically covers patent leather, laminated patent leather, and metallised leather. This classification is determined by the physical modification of the leather surface. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to Chapter 41, laminated patent leather consists of leather coated with a pre-formed sheet of plastics (such as polyurethane or polyvinyl chloride) that exceeds 0.15 mm in thickness but is less than half the total thickness of the material. The process of lamination provides a mirror-like finish and enhanced durability compared to standard grain leather. To fall under this specific heading, the base material must be genuine animal leather; synthetic alternatives are excluded from this chapter. The classification process involves verifying the thickness of the plastic layer and the nature of the substrate to ensure it meets the technical criteria for 'laminated' rather than simply 'coated' or 'varnished' leather.

Products Included

• Laminated bovine patent leather
• Laminated sheep or lamb patent leather
• Laminated goat or kidskin patent leather
• Plastic-laminated leather for footwear uppers
• High-gloss laminated leather for handbags and accessories

Common Misclassification

Laminated patent leather is frequently confused with HS code 3921, which covers plates, sheets, and strips of plastics. If the plastic layer exceeds half of the total thickness of the material, it is classified in Chapter 39 as a plastic product rather than leather. Additionally, it may be misclassified under 4107, which covers standard bovine leather. However, 4107 is reserved for leather that has not been patent-coated or laminated. Another common error involves HS code 4114.10 (chamois leather), which has entirely different processing requirements involving oil tanning.

FAQ

What is the HS code for Laminated patent leather?

The HS code for laminated patent leather is 4114.20, which falls under the category of patent leather and metallised leather.

How is laminated leather distinguished from patent leather?

While both are under 4114.20, patent leather is typically coated with a varnish or lacquer, whereas laminated patent leather is bonded with a pre-formed plastic sheet thicker than 0.15 mm.