Heading · Chapter 41
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
2 subheadings make up heading 4115 in chapter 41 (raw hides and skins (other than furskins) and leather).
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU Free – 2.5% Third-country duty 2 tariff lines · average 1.3% 
Türkiye Free – 2.5% Third-country duty 2 tariff lines · average 1.3% 
USA Free General (MFN) 2 tariff lines 
Canada Free Third-country duty 2 tariff lines 
Mexico Free Third-country duty 2 tariff lines 
Brazil 9% Third-country duty 2 tariff lines 
Argentina 9% Third-country duty 4 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 2 tariff lines 
Japan 3% – 6% Third-country duty 2 tariff lines · average 4.5% 
Taiwan 2.5% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 2 tariff lines 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 2.5% – 7% Third-country duty 2 tariff lines · average 4.8% 
Nigeria 10% Third-country duty 2 tariff lines Subheadings 2
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$41kUS$41k+US$764k+US$8m+> US$24m
Exports: 102
- Vietnam: US$51m
- United Kingdom: US$41m
- China: US$24m
- Italy: US$24m
- Germany: US$23m
- South Korea: US$16m
- Romania: US$13m
- Japan: US$11m
- Türkiye: US$10m
- Spain: US$8m
- United States: US$6m
- Taiwan: US$6m
- Hong Kong SAR China: US$4m
- Indonesia: US$4m
- France: US$4m
- Mexico: US$4m
- Brazil: US$3m
- Thailand: US$3m
- South Africa: US$3m
- Portugal: US$2m
- India: US$2m
- Netherlands: US$1m
- Slovenia: US$1m
- Pakistan: US$907k
- Bolivia: US$764k
- Argentina: US$746k
- Poland: US$668k
- Czechia: US$557k
- Tunisia: US$509k
- Belgium: US$498k
- Philippines: US$442k
- Morocco: US$437k
- Cambodia: US$280k
- Peru: US$249k
- Canada: US$229k
- Croatia: US$198k
- Lithuania: US$197k
- Hungary: US$153k
- Kenya: US$132k
- Sweden: US$126k
- Bangladesh: US$125k
- Israel: US$113k
- Switzerland: US$102k
- Colombia: US$92k
- Denmark: US$84k
- Bulgaria: US$59k
- Australia: US$59k
- Estonia: US$49k
- Lesotho: US$46k
- Greece: US$41k
- Egypt: US$40k
- Kazakhstan: US$40k
- United Arab Emirates: US$38k
- Norway: US$37k
- Curaçao: US$36k
- Bosnia & Herzegovina: US$34k
- Zambia: US$29k
- Russia: US$25k
- Austria: US$24k
- Guatemala: US$24k
Trade value (US$) no reported trade < US$83kUS$83k+US$1m+US$4m+> US$13m
Imports: 153
- Cambodia: US$66m
- Philippines: US$27m
- United Arab Emirates: US$16m
- United Kingdom: US$15m
- United States: US$13m
- Dominican Republic: US$12m
- Italy: US$10m
- Vietnam: US$9m
- China: US$8m
- Indonesia: US$7m
- India: US$6m
- Germany: US$6m
- Türkiye: US$6m
- Poland: US$5m
- Mexico: US$5m
- Hong Kong SAR China: US$4m
- Spain: US$4m
- France: US$3m
- Nigeria: US$3m
- Taiwan: US$3m
- Tunisia: US$3m
- Lesotho: US$3m
- Thailand: US$3m
- Romania: US$2m
- Switzerland: US$2m
- South Korea: US$2m
- Portugal: US$2m
- Denmark: US$2m
- Morocco: US$2m
- Madagascar: US$1m
- Brazil: US$1m
- Myanmar (Burma): US$1m
- South Africa: US$1m
- Slovakia: US$1m
- Russia: US$1m
- Czechia: US$1m
- Bangladesh: US$1m
- Japan: US$1m
- Guatemala: US$953k
- Saudi Arabia: US$904k
- Albania: US$793k
- Belarus: US$771k
- Canada: US$699k
- Algeria: US$698k
- Singapore: US$594k
- Lithuania: US$593k
- Croatia: US$548k
- Netherlands: US$541k
- Austria: US$534k
- Estonia: US$409k
- Greece: US$406k
- Malaysia: US$401k
- Belgium: US$382k
- Ecuador: US$336k
- Bosnia & Herzegovina: US$327k
- Australia: US$307k
- Bulgaria: US$304k
- Peru: US$282k
- North Macedonia: US$279k
- Argentina: US$274k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Vietnam | US$51m | 18.6% |
| 2 | United Kingdom | US$41m | 15.2% |
| 3 |  China | US$24m | 8.8% |
| 4 |  Italy | US$24m | 8.8% |
| 5 |  Germany | US$23m | 8.4% |
| 6 |  South Korea | US$16m | 5.7% |
| 7 |  Romania | US$13m | 4.6% |
| 8 | Japan | US$11m | 4.2% |
| 9 | Türkiye | US$10m | 3.8% |
| 10 |  Spain | US$8m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Cambodia | US$66m | 24.3% |
| 2 |  Philippines | US$27m | 9.8% |
| 3 |  United Arab Emirates | US$16m | 5.7% |
| 4 | United Kingdom | US$15m | 5.4% |
| 5 | United States | US$13m | 4.9% |
| 6 |  Dominican Republic | US$12m | 4.2% |
| 7 | Italy | US$10m | 3.8% |
| 8 | Vietnam | US$9m | 3.3% |
| 9 | China | US$8m | 2.9% |
| 10 |  Indonesia | US$7m | 2.6% |
In the UK Global Tariff, heading 4115 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 4115 into 2 tariff lines; the duty is between 0% and 2.5% (average 1.3%). 1 of them is duty-free.
In the Turkish Customs Tariff Schedule, heading 4115 covers 2 tariff lines and the duty is between 0% and 2.5%. 1 of them is duty-free.
The Harmonized Tariff Schedule of the United States divides heading 4115 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of Canada, heading 4115 covers 2 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 4115 into 2 tariff lines; the duty is duty-free.
In the Brazilian Tariff (NCM/TEC), heading 4115 covers 2 tariff lines and the duty is 9%.
The Argentine Tariff (NCM-SIM) divides heading 4115 into 4 tariff lines; the duty is 9%.
In the Customs Tariff of Peru, heading 4115 covers 2 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 4115 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 4115 covers 2 tariff lines and the duty is between 3% and 6%.
The Customs Import Tariff of Taiwan divides heading 4115 into 2 tariff lines; the duty is 2.5%.
In the GCC Common Customs Tariff, heading 4115 covers 2 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 4115 into 2 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 4115 covers 2 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 4115 into 2 tariff lines; the duty is between 2.5% and 7% (average 4.8%).
In the ECOWAS Common External Tariff (Nigeria), heading 4115 covers 2 tariff lines and the duty is 10%.
World trade in heading 4115 goods reached US$272m in 2024, up 19.5% on 2023.
Vietnam was the largest exporter with 18.6% of the total, ahead of the United Kingdom.
Cambodia imported the most (US$66m).
The United Kingdom ranked 2nd among 102 exporters with US$41m.
The United Kingdom imported US$15m.
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.
Products classified here
Questions and answers
What is the HS code for 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 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 fall under HS heading 4115, part of chapter 41, in section VIII of the Harmonized System.
What is the import duty on composition leather with a basis of leather or… in the UK?
Under the UK Global Tariff, imports under 4115 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on composition leather with a basis of leather or… in the EU?
Under the EU Combined Nomenclature, imports under 4115 from countries without a preferential agreement are charged at 0% to 2.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most composition leather with a basis of leather or…?
Vietnam, with US$51m in 2024 (18.6% of world exports).