4115 10 00: Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
4115 Composition leather with a basis of leather or leather fibre, 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:
4115 10 00 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
What you pay
Importing into EU
Customs duty2.5% standard rate depends on the country of origin
C400 Presentation of the required "CITES" certificate
Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control on cat and dog fur
Applies to goods from
all countries
Legal act
Regulation 1523/07
Documents
Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
Import controlImport control on seal products
Applies to goods from
all countries
Legal act
Regulation 1850/15
Documents
C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
C680 Written notification of import and document giving evidence where the products were acquired (seal product)
C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control - CITES
All third countries
Regulation 0966/23
20 May 2023
Export control on cat and dog fur
All third countries
Regulation 1523/07
15 August 2009
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
2.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of composition leather from South Korea.
Legal notes
Notes
1. This chapter does not cover:
(a) parings or similar waste, of raw hides or skins (heading 0511);
(b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2.
(A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).
(B) For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3. Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
4115 · Composition leather with a basis of leather or leather fibre, 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
Composition leather is made from a basis of leather or leather fibre. Feltable materials such as cellulosic, synthetic or cotton fibres are sometimes added to give the composition leather special properties. The proportion of such fibres must, however, be well under 50 % in order for the goods to be classified under heading 4115 (‘slabs, sheets or strip, whether or not rolled’). The leather fibres consist of chromium crease splinters, vegetable whitenings, parings or other waste. Natural latex is the most commonly used binding agent.
The main field of application for composition leather is in the shoe industry, which uses it to make stiffenings, counters, insoles, midsoles and outsoles for slippers. Other uses are found in the leather goods industry (for example, for the backing of suitcases, school satchels, dividers for briefcases and wallets) and the technical sector (cuffs, sealing materials, etc.).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
2.5%
—
2025
unchanged
2.5%
—
2024
unchanged
2.5%
—
2023
unchanged
2.5%
—
2022
unchanged
2.5%
—
2021
unchanged
2.5%
—
2020
unchanged
2.5%
—
2019
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
2.5%
—
CN code 4115 10 00 is a line of the EU Combined Nomenclature under HS subheading 4115.10 (composition leather with a basis of leather or leather fibre, in slabs, sheets…).
The third-country duty is 2.5%, and quantities are declared in —.
153 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 2.5%.
Imports of goods of subheading 4115.10 into the EU came to €13m between September 2025 and August 2026 (up 12% on the year before); United Kingdom supplied 72%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 2.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 6%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4115.10 worth US$34m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$8m.
Questions and answers
What is the EU import duty for CN code 4115 10 00?
The third-country duty in the EU Combined Nomenclature is 2.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 4115 10 00?
153 countries have a preferential rate on this line, 153 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 4115.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$8m).
Tarifbase uses Google Analytics and Yandex Metrica cookies to see how the site is used and make it better. Choose “Reject” to turn them off. Privacy policy
EU Combined Nomenclature · CN code · 
United Kingdom
China
Japan
Türkiye
United States
Switzerland
Mexico
India
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Norway
North Macedonia
Nigeria