HS Code for Reconstituted leather

Reconstituted leather, also known as composition leather, is classified under HS code 4115.10. According to the Harmonized System, this material is defined as being based on leather or leather fibers. It is produced by bonding together finely ground leather scraps, parings, or dust with a binder (such as polyurethane or latex) and then forming it into slabs, sheets, or strips. The classification is found in Chapter 41, which covers raw hides, skins, and leather. Heading 4115 specifically addresses composition leather. To qualify for this code, the material must contain at least a significant proportion of leather fiber; it is not merely a plastic material with a leather-like texture. The surface may be dyed, embossed, or polished, but the core structure must be derived from animal leather waste. This material is widely used in the production of belts, bags, and shoe components.

Products Included

• Bonded leather sheets
• Composition leather in rolls
• Leather fiber board (for footwear)
• Slabs of reconstituted leather for upholstery
• Strips of composition leather for belt manufacturing

Common Misclassification

Reconstituted leather is frequently misclassified as synthetic leather (artificial leather). Synthetic leather, which is typically a textile fabric coated with plastic (like PVC or PU), is classified under Chapter 39 (specifically 3921) or Chapter 59, depending on the textile content. The presence of actual leather fibers is the deciding factor for 4115.10. Additionally, it should not be confused with genuine leather (full grain or top grain), which is classified under headings 4104 to 4107. If the material is already cut to a specific shape for a garment or footwear part, it may be classified under Chapter 42 or 64 respectively.

FAQ

What is the HS code for reconstituted leather?

The HS code for composition leather with a basis of leather or leather fiber is 4115.10.

Is "vegan leather" classified under 4115.10?

No, "vegan leather" is usually a marketing term for synthetic plastic materials. Unless it contains actual animal leather fibers, it is classified under Chapter 39 or Chapter 59.