Product classification
HS code for Reconstituted leather: 4115.10
Leather, composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls.
Classification of reconstituted leather under HS 4115.10
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.
- Covers
- 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
- Also under 4115.10
- Ecco Leather (some components)
- various furniture manufacturers for hidden parts
- bookbinding materials
- shoe insole boards
- belt backing material
Codes often confused with 4115.10
Common mistake. 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.
Top exporters and importers of HS 411510 (the code used for reconstituted leather), 2025
In 2025, the largest exporter of HS 411510 (the code used for reconstituted leather) in UN Comtrade data was the United Kingdom, with 22% of world exports; the largest importer in UN Comtrade data was the Philippines, with 20% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 99% of its exports here ($50M, CEPII BACI), so it may also belong among the top exporters. Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 76% of its imports here ($50M, CEPII BACI), so it may also belong among the top importers.
Figures cover everything classified under HS 411510, not only reconstituted leather.
Top exporters 2025 · share of world exports
- 1 United Kingdom $30M 22% of world exports
- 2 Germany $25M 18% of world exports
- 3 Romania $16M 12% of world exports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 99% of its exports here ($50M, CEPII BACI), so it may also belong among the top exporters.
World total: $140M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Philippines $36M 20% of world imports
- 2 Dominican Republic $13M 7.3% of world imports
- 3 United Kingdom $11M 6.4% of world imports
Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 76% of its imports here ($50M, CEPII BACI), so it may also belong among the top importers.
World total: $178M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for reconstituted leather
Brazil classifies reconstituted leather under NCM 4115.10.00: HS 4115.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about reconstituted leather
What is the HS code for Reconstituted leather?
The HS code for Reconstituted leather is 411510 (Leather; composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls). The HS code for composition leather with a basis of leather or leather fiber is 4115.10.
How do I classify Reconstituted leather for customs?
Reconstituted leather is classified under HS code 411510 — Leather; composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of reconstituted leather (HS 411510)?
In 2025, the top exporters of HS 411510 (the code used for reconstituted leather) in UN Comtrade data were the United Kingdom ($30M, 22% of world exports), Germany ($25M) and Romania ($16M). World exports came to about $140M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 99% of its exports here ($50M, CEPII BACI), so it may also belong among the top exporters.
Which countries are the top importers of reconstituted leather (HS 411510)?
In 2025, the top importers of HS 411510 (the code used for reconstituted leather) in UN Comtrade data were the Philippines ($36M, 20% of world imports), the Dominican Republic ($13M) and the United Kingdom ($11M). World imports came to about $178M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 76% of its imports here ($50M, CEPII BACI), so it may also belong among the top importers.
Is the HS code for Reconstituted leather the same in all countries?
The base HS code 411510 for Reconstituted leather is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for reconstituted leather in Brazil?
In Brazil, reconstituted leather (HS 411510) is classified under NCM 4115.10.00.