Leather & Composition Leather Apparel

Both genuine leather and composition leather (bonded or reconstituted leather) fall within this heading, so the material distinction does not affect classification here. However, if the outer shell is predominantly a textile fabric rather than leather, the garment would shift to a textile apparel heading — making accurate material identification critical at entry.

Classification is based on the outer shell material. A jacket whose visible exterior surface is leather or composition leather generally remains in this heading regardless of interior lining. If the outer surface is a textile, even with leather trim, reclassification to a textile heading is likely — a common point of dispute that warrants a binding ruling request when the construction is ambiguous.