HS 411520 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Quick Answer: Leather parings and waste, not suitable for making leather goods, along with leather dust, powder, and flour, imported under HS 411520 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, with a potential 10% duty also applicable in the US. This classification is for materials that are byproducts of leather processing and lack the quality for finished leather articles. Importers should verify the specific US duty rate applicable to their shipment, as it can vary. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4115200000 | 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 411520 cover?
This subheading covers parings and other waste of leather or of composition leather that are not suitable for the manufacture of leather articles, as well as leather dust, powder, and flour. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is intended for materials derived from leather production or processing that have no further utility in the creation of finished leather goods. For instance, small offcuts from hide processing or finely ground leather particles fall under this classification, as detailed in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC database.
What falls outside HS 411520?
The following products are excluded from HS 411520: leather or composition leather that is still suitable for the manufacture of leather articles, even if it consists of small pieces or offcuts. Also excluded are finished or semi-finished leather goods, leather scraps that can be re-tanned or used in composite leather production, and materials that are primarily for use as fillers or additives in non-leather applications, such as certain industrial compounds. For example, larger, usable pieces of leather intended for repair or small craft projects would not be classified here.
What are common classification mistakes for HS 411520?
A common error is misinterpreting the "not suitable for the manufacture of leather articles" criterion. Importers may incorrectly classify usable leather scraps or offcuts under this subheading if they are merely inconvenient to process rather than genuinely unsuitable. According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified by their essential character. If a consignment contains both waste and usable leather, careful analysis is required to determine the predominant component or essential character, potentially leading to a different classification than solely waste.
How should importers classify products under HS 411520?
The correct procedure for classifying products under HS 411520 involves a thorough assessment of the material's physical characteristics and its intended or potential use. Importers and customs brokers must determine if the leather waste is genuinely unsuitable for further manufacturing into leather articles. Reviewing the WCO Explanatory Notes and consulting the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial. If the material is dust, powder, or flour, its origin from leather is the primary determinant.
How is the duty calculated for products under HS 411520?
A shipment of 500 kilograms of leather dust, declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value. The calculation is: 3.5% of $1,000 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 4115.20.0000 for products originating from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 411520?
Several free trade agreements may reduce the applicable duty rate for HS 411520, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be classified as Free. For example, leather waste originating from Canada or Mexico could benefit from duty-free entry into the United States. To claim this preference, a valid USMCA certification of origin is required, typically a self-certified origin statement provided by the exporter on the commercial invoice or a separate document.
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FAQ
What are the typical import duty rates for HS code 411520 (Parings and other waste of leather or of composition leather)?
The import duty rates for HS code 411520 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00%. The UK Trade Tariff also lists a 0.00% duty rate for this classification. However, other countries may have different rates, potentially up to 10% or more, depending on their national tariff schedules.
How is the duty calculated for HS code 411520 if a duty rate is applied?
The duty calculation for HS code 411520 typically depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). If it's an ad valorem rate, the duty is calculated as: Duty Amount = (Customs Value of Goods × Ad Valorem Duty Rate). For instance, if a shipment of leather waste valued at $5,000 USD is subject to a 10% ad valorem duty, the duty would be $5,000 × 10% = $500. If a specific duty applies, it would be calculated based on the quantity, such as per kilogram or ton.
What specific criteria differentiate HS code 411520 from other leather waste classifications?
HS code 411520 specifically covers 'Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour'. The key differentiator is that these materials are considered waste or by-products and are not of a quality or form suitable for direct use in manufacturing new leather goods. This distinguishes them from finished leather or leather suitable for repair or manufacturing of articles, which would fall under different HS chapters (e.g., Chapter 41 for raw hides and skins, and tanned or dressed leather).
Are there specific documentation requirements for importing goods classified under HS 411520?
While HS code 411520 generally covers waste materials, importers and customs brokers should always be prepared for standard import documentation. This typically includes a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Depending on the importing country's regulations and the specific nature of the waste, phytosanitary certificates or declarations regarding the origin and composition of the waste might be requested to ensure compliance with environmental or health standards. It is advisable to consult the specific import regulations of the destination country.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 411520?
Preferential duty rates under trade agreements for HS code 411520 depend on the specific agreement and the countries involved. For instance, if the United States is importing from a country with a Free Trade Agreement (FTA) that includes provisions for leather waste, a 0.00% duty rate might be confirmed or a preferential rate applied. Similarly, the EU may offer preferential rates for goods originating from countries with which it has FTAs. Importers must verify the rules of origin for the specific trade agreement and ensure the goods qualify to claim preferential treatment. The World Customs Organization (WCO) provides the basis for these HS codes, but specific preferential rates are determined by bilateral or regional agreements.