HS Code for Leather board

Leather board, technically known as composition leather, is classified under HS code 4115.10. This heading covers composition leather with a basis of leather or leather fiber, presented in slabs, sheets, or strips, whether or not in rolls. According to the Chapter 41 notes and GRI 1, composition leather is made by binding together leather fibers or small pieces of leather with a binding agent, such as resin or rubber. This process creates a uniform material that mimics the properties of genuine leather but is produced in standardized dimensions. The classification 4115.10 is specific to the material in its bulk form (sheets/slabs). It is distinguished from genuine hide leather (4107) because it is a reconstituted product. The material is widely used in the production of shoe stiffeners, book covers, and inexpensive leather goods where consistency and cost-efficiency are required.

Products Included

• Bonded leather sheets
• Reconstituted leather slabs
• Leather fiber board
• Recycled leather strips in rolls
• Salpa (leather fiber material)

Common Misclassification

Leather board is often misclassified under HS code 4107, which is for genuine bovine leather. However, 4107 only applies to whole hides or skins, not reconstituted fibers. Another common error is classifying it under 4811 as paperboard. While it may resemble heavy paperboard, the presence of leather fibers as the primary constituent requires classification in Chapter 41. Finally, if the leather board is already cut to a specific shape for a finished product, it may move to Chapter 42 (Articles of leather) or Chapter 64 (Footwear parts).

FAQ

What is the HS code for leather board?

The HS code for composition leather or leather board in sheets or slabs is 4115.10.

Is leather board considered genuine leather?

In customs terms, it is 'composition leather,' which is distinct from genuine hides (4104-4107) but still falls under the leather chapter.