HS Heading 4115
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, in rolls or not; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
2 tariff lines in this heading, within chapter 41 (Raw hides and skins (other than furskins) and leather). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 41151000 | COMPOSITION LEATHER WITH A BASIS OF LEAHTER OR LEATHER FIBR,IN SLABS... | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
| 41152000 | PARINGS&OTH.WASTE OF LTHR.OR OF COMPOSTION LEATHER,NOT SUITABLE FOR MANUF. | 5 | 0 | 15 | 5 | 0 | 7.5 | 33.63% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 15,155,316 (181,299 kg) under this heading, across 2 of its 2 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 1 kg | BDT 1,252 |
| January 2026 | 1 | 52,989 kg | BDT 5,112,436 |
| February 2026 | 2 | 50,498 kg | BDT 4,117,974 |
| March 2026 | 1 | 31,978 kg | BDT 2,981,153 |
| April 2026 | 1 | 15,572 kg | BDT 1,224,783 |
| May 2026 | 1 | 30,261 kg | BDT 1,717,718 |
The largest lines by assessable value in May 2026:
- 41151000 — COMPOSITION LEATHER WITH A BASIS OF LEAHTER OR LEATHER FIBR,IN SLABS... — BDT 1,717,718
Bonded imports. A further BDT 188,834,894 (166,717 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 92.6% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.