Composition leather is manufactured by bonding leather fibers or scraps with a binder (such as latex or polyurethane) into a uniform sheet, rather than being cut or split from a whole hide. Customs classification turns on whether the product has a leather or leather-fiber base — if the base is predominantly plastic or textile with only a surface coating, it would classify elsewhere as an artificial leather or coated fabric.

Bookbinding and stationery manufacturing are traditional end uses, along with shoe insoles, gaskets, and budget-tier upholstery panels. The consistent caliper and lower cost relative to split leather make it attractive for high-volume applications where surface aesthetics are secondary to dimensional uniformity.