HTS tariff line · chapter 41
4115.10.00
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls
Analysis
HTS 4115.10.00 covers composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls under heading 4115 (composition leather with a basis of leather or leather fiber, in slabs, sheets or strip…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 22% of the 121 tariff lines in chapter 41. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other line in the same group is 4115.20.00 (parings and other waste of leather or of composition…, duty-free).
Census statistics map these goods to NAICS 316110 (Leather and Hide Tanning and Finishing), an industry of 152 US establishments employing 2,884 people. That is the industry code a US manufacturer of the same product would normally use.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |