Subheading · Chapter 41 · Heading 4115

4115.10

4115.10: Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

Subheading 4115.10 belongs to heading 4115 (composition leather with a basis of leather or leather fibre, in slabs, sheets…) in chapter 41.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4115 10 00 00 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • 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
    S.I. 2009/1056
    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
    2018 No. 1034
    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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£7.7m-25.8% · previous 12 months
Average import price£18.53 per kg
Jan 2024: £1.2mFeb 2024: £1.4mMar 2024: £989kApr 2024: £955kMay 2024: £914kJun 2024: £889kJul 2024: £893kAug 2024: £543kSept 2024: £855kOct 2024: £1.3mNov 2024: £878kDec 2024: £856kJan 2025: £841kFeb 2025: £1.1mMar 2025: £967kApr 2025: £656kMay 2025: £676kJun 2025: £952kJul 2025: £735kAug 2025: £634kSept 2025: £256kOct 2025: £335kNov 2025: £722kDec 2025: £839kJan 2026: £807kFeb 2026: £833kMar 2026: £730kApr 2026: £618kMay 2026: £626kJun 2026: £988kJul 2026: £487kAug 2026: £496k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Romania £6.8m 87.3% -22.1%
Germany £243k 3.1% -52.9%
China £220k 2.8% +7.8%
Spain £170k 2.2% -36.1%
Netherlands £142k 1.8% -40.6%
Lithuania £70k 0.9% -22.7%
Italy £40k 0.5% -47.9%
United States £24k 0.3% -89%

Same subheading in other tariffs

World trade in 2024

4115.10 · US$258m

Trade value (US$) no reported trade < US$40kUS$40k+US$737k+US$6m+> US$23m

Exports: 99
  1. Vietnam: US$50m
  2. United Kingdom: US$41m
  3. China: US$23m
  4. Germany: US$23m
  5. Italy: US$20m
  6. South Korea: US$15m
  7. Romania: US$12m
  8. Japan: US$11m
  9. Türkiye: US$10m
  10. United States: US$6m
  11. Spain: US$6m
  12. Taiwan: US$6m
  13. Hong Kong SAR China: US$4m
  14. Indonesia: US$4m
  15. France: US$3m
  16. Brazil: US$3m
  17. Thailand: US$3m
  18. South Africa: US$3m
  19. Portugal: US$2m
  20. Mexico: US$2m
  21. India: US$2m
  22. Slovenia: US$1m
  23. Netherlands: US$1m
  24. Argentina: US$737k
  25. Poland: US$622k
  26. Pakistan: US$614k
  27. Czechia: US$541k
  28. Philippines: US$442k
  29. Belgium: US$418k
  30. Bolivia: US$351k
  31. Cambodia: US$280k
  32. Canada: US$227k
  33. Lithuania: US$166k
  34. Bangladesh: US$125k
  35. Israel: US$113k
  36. Colombia: US$92k
  37. Sweden: US$82k
  38. Hungary: US$59k
  39. Kenya: US$54k
  40. Switzerland: US$51k
  41. Tunisia: US$50k
  42. Estonia: US$47k
  43. Australia: US$46k
  44. Lesotho: US$46k
  45. Bulgaria: US$42k
  46. Greece: US$41k
  47. Egypt: US$40k
  48. United Arab Emirates: US$38k
  49. Curaçao: US$36k
  50. Croatia: US$35k
  51. Denmark: US$35k
  52. Bosnia & Herzegovina: US$31k
  53. Zambia: US$29k
  54. Malaysia: US$24k
  55. Russia: US$23k
  56. Finland: US$22k
  57. Austria: US$20k
  58. Macao SAR China: US$20k
  59. Ireland: US$18k
  60. Norway: US$17k

Top exporters

RankCountryValueShare
1 Vietnam US$50m 19.6%
2 United Kingdom US$41m 16%
3 China US$23m 9%
4 Germany US$23m 8.7%
5 Italy US$20m 7.7%
6 South Korea US$15m 5.9%
7 Romania US$12m 4.8%
8 Japan US$11m 4.4%
9 Türkiye US$10m 3.9%
10 United States US$6m 2.4%

Top importers

RankCountryValueShare
1 Cambodia US$66m 25.6%
2 Philippines US$27m 10.3%
3 United Arab Emirates US$16m 6%
4 United Kingdom US$14m 5.5%
5 United States US$12m 4.8%
6 Dominican Republic US$12m 4.5%
7 Vietnam US$9m 3.4%
8 China US$8m 3%
9 Italy US$7m 2.8%
10 Indonesia US$7m 2.8%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 6%median duty
  • 37number of duty-free countries (MFN)
  • 45%highest: Bahamas, Sudan, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 10% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 10% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 14% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 10% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.5% 2023
Fiji 5% 2023
French Polynesia 5% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 6% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 1.4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 1.1%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 28% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 10% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 10% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
6112 Composition leather with a basis of leather/leather fibre, in slabs, sheets/strip, whether/not in rolls.
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
29130 Other leather, without hair on (including sheep, lamb, goat or kid skin leather); composition leather with a basis of leather or leather fibre
ISIC Rev. 4 activity
1511 Tanning and dressing of leather; dressing and dyeing of fur

Earlier HS editions

HSCode
20174115.10unchanged
20124115.10unchanged
20074115.10unchanged
20024115.10unchanged
19964111.00changed
19924111.00changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 4

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.

  • N304195 U.S. CBP 23 January 2020 · 4115.10.00.00

    The tariff classification of composition leather from South Korea

  • N301116 U.S. CBP 31 May 2019 · 4115.10.00.00

    The tariff classification of composition leather from South Korea

  • N293752 U.S. CBP 14 December 2018 · 4115.10.00.00

    The tariff classification of composition leather from China.

  • N293861 U.S. CBP 17 July 2018 · 4115.10.00.00

    The tariff classification of composition leather from South Korea.

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 4115.10; the duty is duty-free.

Subheading 4115.10 is a single line in the EU Combined Nomenclature, where the duty is 2.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of these goods into the UK came to £7.7m between September 2025 and August 2026 (down 26% on the year before); Romania supplied 87%, followed by Germany.

In 2024, countries exported these goods worth US$258m (+22.5% year on year).

The largest exporter was Vietnam (US$50m), followed by the United Kingdom.

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?

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls fall under HS subheading 4115.10, part of heading 4115, 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 4115.10 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 4115.10 from countries without a preferential agreement are charged at 2.5%. 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$50m in 2024 (19.6% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Romania (87%), Germany (3%) and China (3%), out of total imports of £7.7m.

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Typical products

Everyday names, not part of the legal text.