Bonded Leather Sheets for Upholstery from Canada
Bonded leather sheets are made from leather fiber powder mixed with a polyurethane binder, formed into slabs or sheets suitable for furniture upholstery. This product falls under HTS 4115.10.00.00 as it is composition leather with a basis of leather fiber, presented in sheets whether or not in rolls. It is designed for further processing into leather articles.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify the composition meets the definition of 'composition leather' with leather fiber basis per Chapter 41 notes to avoid reclassification
• Provide lab test reports confirming leather fiber content during customs entry to prevent disputes on material basis
• Ensure sheets are in slab, sheet, or strip form, not further manufactured into finished articles, as that changes classification