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.