4115 10 — Composition leather based on leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

4115 Composition leather with a basis of leather or of leather fibre, in slabs, sheets or strips, or bands, 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 – Composition leather with a basis of leather or of leather fibre, in slabs, sheets or strips, or bands, whether or not in rolls 4115 20 – Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

(I) Composition leather The heading covers only composition leather with a basis of leather or of leather fibre. It should be noted that it excludes imitations of leather which do not contain leather in their basis, such as plastics (Chapter 39), rubber (Chapter 40), paper and paperboard (Chapter 48) or coated textile fabrics (Chapter 59). Composition leather, which is also known as "bonded leather", may be obtained by various processes: (1) By agglomerating parings and small waste of leather with glue or other binder. (2) By agglomerating parings and small waste of leather without a binder, by strong pressure. (3) By disintegrating parings and waste into fine fibres by heating in hot water (without a binder, as in paper-making); the pulp so obtained is formed into sheets by passing it through a screen, rolling and calendering.

The compositional skin can be dyed, shavenated, polished, cut measure or embossed, finished under suede by grinding carborundum or sandpaper, lacquered or metalized. Such composite skin is classified in this heading if it is presented in plates, sheets or stripes or ribbons, in rolls or not in a roll; if it is cut in shape other than square or rectangular, it is included in other groups (in particular Chapter 42). (II) Trimmings and other wastes This heading includes: (1) Trimmings and other wastes of skin (including composite or parchment-made skin) formed in the manufacture of leather articles suitable for the manufacture of composite leather or glue, etc. or for use as fertilizer. (2) Used leather products, unsuitable for further consumption for their intended purpose and for use as leather for the production of other products. (3) Leather dust and powder (waste sanding and skin pumice), used as fertilizer or for the production of artificial suede, composite flooring, etc. (4) Leather flour obtained by grinding skin waste and used for the manufacture of suede-mimicking materials or as a filler in plastics, etc. Skin trimmings or used articles of leather (e.g. old drive belts for mechanical devices) which may be used for the manufacture of leather articles are classified as leather in the appropriate heading (headings 4107 or 4112 to 4114). This heading also excludes: (a) trimmings and similar waste of untreated skins (heading 0511); (b) second-hand shoes of heading 6309.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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.