HS Code for Patent leather

HS code 4114.20 covers patent leather and laminated patent leather, as well as metallised leather. Patent leather is leather that has been coated with a heavy, mirror-like gloss finish, traditionally using linseed oil-based lacquers, though modern versions often use synthetic resins like polyurethane. Laminated patent leather involves sticking a pre-formed plastic film onto the leather surface. This classification is part of Chapter 41, which deals with raw hides, skins, and leather. The specific subheading 4114.20 is used because the surface treatment significantly alters the character of the leather, moving it beyond the standard tanned or crust leather descriptions found in headings 4104 through 4107. The thickness of the coating is a critical factor; according to Chapter 41 notes, if the coating is thicker than 0.15 mm but not exceeding half the total thickness, it remains under this code. If the plastic layer exceeds half the thickness, the product is classified as plastic (Chapter 39). Metallised leather, also under this code, is leather coated with metal powder or leaf (e.g., gold or silver leaf).

Products Included

• High-gloss patent leather
• Laminated patent leather with plastic film
• Silver or gold metallised leather
• Patent leather for footwear uppers
• Patent leather for handbags and accessories

Common Misclassification

Patent leather is often misclassified under 4107, which covers further prepared bovine leather. However, the specific high-gloss or laminated finish requires the use of 4114.20. Another common error is classifying it under 3921 (plastic plates or sheets) if the coating is extremely thick. It is also sometimes confused with 4114.10 (chamois leather), which is a completely different finishing process involving oils but resulting in a soft, absorbent texture rather than a glossy one.

FAQ

What is the HS code for patent leather?

The HS code for patent leather, laminated patent leather, and metallised leather is 4114.20.

How is metallised leather defined for this HS code?

Metallised leather is leather that has been coated with metal leaf or metal powder (such as aluminum, gold, or silver) to give it a metallic appearance, falling under 4114.20.