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

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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

Bonded Leather Sheets for Upholstery from Canada — Import Duty Rate | HTS 4115.10.00.00