HS 411510 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
Quick Answer: Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls, imported under HS 411510 enters the US at 10% MFN, the EU at 2.50%, and the UK at 0.00%. This classification covers materials manufactured from leather scraps or fibres, bonded together to form a continuous material. These products are often used as a substitute for genuine leather in various applications, such as upholstery, footwear, and accessories. Importers should be aware of potential differences in duty rates across major trading blocs, as indicated by CustomTariffs data, and ensure accurate product description for customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115100000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 411510 cover?
This subheading covers "composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls." According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes materials manufactured from leather scraps, shavings, or leather fibre, bound together with binders or adhesives. These materials are processed into uniform sheets or rolls, often used as substitutes for genuine leather in various applications, and are distinct from finished leather goods.
What falls outside HS 411510?
The following products are excluded from HS 411510: genuine leather (Chapter 41), artificial leather made from plastics or textiles (typically Chapter 39 or 59), and finished articles made from composition leather, such as footwear, bags, or upholstery, which are classified according to their specific end-use or material composition under different headings. For instance, a finished handbag made of composition leather would be classified under HS 4202, not under this raw material heading.
What are common classification mistakes for HS 411510?
A common error is misclassifying finished products as raw composition leather or vice versa. Importers may incorrectly classify composite materials that are not primarily based on leather or leather fibre under this heading, failing to adhere to General Interpretative Rule 1 and Section VI of the Harmonized System, which prioritize the essential character of the product. For example, synthetic leather with a textile backing would likely fall under Chapter 39 or 59, not Chapter 41.
How should importers classify products under HS 411510?
The correct procedure for classifying products under HS 411510 involves verifying that the material is indeed "composition leather" as defined by its basis of leather or leather fibre. Importers and customs brokers must examine product specifications, manufacturing processes, and material composition data. Confirming the material is supplied in slabs, sheets, or strip, whether or not in rolls, and that it is not a finished article is crucial for accurate declaration to customs authorities like the US Customs and Border Protection (CBP) or HM Revenue and Customs (HMRC).
How is the duty calculated for products under HS 411510?
A roll of composition leather weighing 50 kilograms and declared at a customs value of $1,000 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem ($1,000 USD × 0.05 = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 4115.10.0000.
Which trade agreements reduce duties for HS 411510?
Several free trade agreements may reduce the applicable duty rate for HS 411510, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible composition leather originating from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's trade policies.
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FAQ
What are the typical import duty rates for HS code 411510 (composition leather)?
The Most Favored Nation (MFN) duty rate for HS code 411510, 'Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls,' can vary by country. For example, under the US tariff schedule (USITC), the MFN rate is 2.5% ad valorem. In the EU (TARIC), the rate is 4.5% ad valorem. For the UK (UK Trade Tariff), the standard rate is 4.5% ad valorem. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as preferential rates under Free Trade Agreements (FTAs) may apply.
How is the import duty for composition leather (HS 411510) calculated?
Import duty for HS code 411510 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if composition leather valued at $10,000 is imported into the United States and the MFN duty rate is 2.5%, the duty would be $10,000 * 0.025 = $250. It is crucial to use the correct customs valuation methods and ensure all components of value (e.g., cost, insurance, freight) are considered as per the importing country's regulations.
What are the key classification criteria for HS code 411510?
HS code 411510 specifically covers 'composition leather' where the basis is either leather or leather fibre. This means the material must contain a significant proportion of leather or reconstituted leather material. The product must be presented in 'slabs, sheets or strip, whether or not in rolls.' Products that do not meet these criteria, such as finished articles made from composition leather or composition leather not on a basis of leather or leather fibre (e.g., purely synthetic materials), would be classified under different HS codes.
Are there preferential duty rates available for composition leather (HS 411510) under trade agreements?
Yes, preferential duty rates may be available for HS code 411510 under various Free Trade Agreements (FTAs). For example, if composition leather originates from a country that has an FTA with the importing country (e.g., USMCA for imports into the US from Canada or Mexico), a reduced or zero duty rate might apply, provided the importer can present a valid Certificate of Origin. Importers and customs brokers must verify the rules of origin and specific tariff provisions for each relevant FTA to determine eligibility for preferential treatment.
What documentation is typically required when importing composition leather under HS 411510?
When importing composition leather under HS code 411510, standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary, especially if claiming preferential duty rates under an FTA. Some countries may also require specific product safety or environmental declarations. It is advisable for importers and customs brokers to consult the customs authorities of the destination country for a comprehensive list of required documents to ensure smooth clearance.