Composition leather (also called bonded leather or reconstituted leather) is made by binding leather fiber scraps or dust with adhesives and pressing them into sheets. For SITC classification purposes, both genuine leather articles and composition leather articles fall within this heading when they are not elsewhere specified. However, for consumer-goods labeling in the US, the FTC requires that bonded leather products not be described as 'genuine leather' without qualification.

Leather drive belts, machinery buffs, leather washers and gaskets, leather-covered handles, and leather polishing pads are common industrial examples. These functional leather articles do not fit footwear, apparel, or travel-goods headings and therefore fall into this residual NES category. Accurate description of the article's end use on the commercial invoice helps customs officers confirm the correct classification.