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Bonded Leather Sheets for Upholstery from China

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 — China → United States

37.5%

Rate breakdown

9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

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