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(Ⅰ) Composition leather
This group covers only composition leather with a basis of natural leather or leather fibres.
It is to be noted that it does not apply to imitation leathers not based on natural leather, such as plastics (Chapter 39), rubber (Chapter 40), paper and paperboard (Chapter 48) or coated textile fabrics (Chapter 59).
Composition leather, which is also known as "bonded leather", may be made by various processes :(1) By agglomerating parings and small waste pieces of leather with glue or other binder. (2) By agglomerating parings and small waste pieces of leather without a binder under strong compression. (3) By breaking down parings and waste into thin fibres by heating in hot water (without binders, like paper); the pulp thus obtained is formed into sheets by sieving, rolling and calendering.
Composition leather may be dyed, embossed, polished, grained or stamped, suede finished by grinding with carborundum or emery, varnished or metallised.
Such composition leather is classified in this heading when in slabs, sheets or strip, whether or not in rolls; if cut to shapes other than square or rectangular, it is classified in other Chapters, in particular Chapter 42. (Ⅱ) Parings and other waste
This group covers : (1) Parings and other waste of leather (including composition or parchment-dressed leather) resulting from the manufacture of leather goods, suitable for the production of composition leather or glue, etc., or for use as fertilisers. (2) Worn out articles of leather, incapable of further use for their original purpose, and not usable as leather for the production of other articles. (3) Leather dust and powder (the waste of leather buffing and fluffing) used as a fertiliser or for making artificial suedes, composition floorings, etc. (4) Leather flour, produced by grinding waste leather and used in making sueded fabrics or as a filler in plastics, etc.
Scrap pieces of leather and worn out leather goods (e.g., old machinery belting) capable of being used in the manufacture of leather goods are classified as leather in the appropriate heading (headings 41.07 or 41.12 to 41.14). The heading also excludes : (a) Parings and similar waste of raw hides or skins (heading 05.11). (b) Old footwear of heading 63.09.
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