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HTS 4115

Heading 4115 covers composition leather with a basis of leather or leather fiber, 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4115.10.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.

Chapter 41 · Verified 2026-08-31
HTS 2026HTSRev17

2 statistical lines under this heading · 1 distinct Column 1 rate · highest ad valorem total 37.50% from China · lowest 10.00% from United Kingdom

OriginAd valorem layersLayersReported under
China CHN37.50%mfn + s301 + s3019903.88.03 9903.05.31
Vietnam VNM12.50%mfn + s3019903.05.84
Japan JPN12.50%s3019903.05.49
South Korea KOR12.50%s3019903.05.71
Thailand THA12.50%mfn + s3019903.05.77
Brazil BRA12.50%mfn + s3019903.05.27
Mexico MEX10.00%mfn + s3019903.05.55
Canada CAN10.00%mfn + s3019903.05.29
India IND10.00%mfn + s3019903.05.44
Germany DEU10.00%s3019903.05.39
Italy ITA10.00%s3019903.05.39
United Kingdom GBR10.00%mfn + s3019903.05.81
Table 1Rate by country of origin for 4115.10.00.00, resolved 2026-08-31. The first statistical line under 4115; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
4115.10.00.00Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rollsFreekg
4115.20.00.00Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flourFreekg
Table 2Statistical suffixes under 4115. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)Free0.00%not established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 25%25.00%9903.88.032018-09-24
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so.

Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Table 3Duty stack for 4115.10.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 4115?
Heading 4115 covers composition leather with a basis of leather or leather fiber, 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 4115.10.00.00, the first line under this heading. Its Column 1 rate is Free. On top of that, the ad valorem total depends on origin: China carries 37.50% and United Kingdom carries 10.00%.
Why does the rate differ by country for the same HTS code?
The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?
It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.