Leather Fiber PU Sheets in Rolls from Canada
These sheets are produced by pulverizing leather scraps into fiber, binding with polyurethane, and rolling into continuous sheets for automotive or bag linings. Classified under HTS 4115.10.00.00 as composition leather in strip or sheet form in rolls, based on leather fiber. They require cutting and assembly for end use.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare exact percentage of leather fiber vs. binder; below certain thresholds may shift to plastics classification
• Use invoice descriptions specifying 'slabs, sheets or strip' to match tariff heading and avoid finished goods scrutiny