HTS heading · chapter 41
4115
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Analysis
Heading 4115 of the Harmonized Tariff Schedule covers composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather…. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 11th percentile of the headings in chapter 41.
The largest subheadings are 4115.10 (unnamed, 1 line) and 4115.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4115.10.00 | Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls | Free |
| 4115.20.00 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | Free |