THE COMPOSITION LEATHER HAS BEEN CLASSIFIED TO COMMODITY CODE 4115100000 IN ACCORDANCE WITH THE FOLLOWING :
GENERAL INTERPRETIVE RULE (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF THE HEADING 4115.
GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL.
CHAPTER 41 NOTE 3 STATES THROUGHOUT THE NOMENCLATURE, THE EXPRESSION COMPOSITION LEATHER MEANS ONLY SUBSTANCES OF THE KIND REFERED TO IN HEADING 4115.
CNEN TO CHAPTER 4115. COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS, OR STRIP, WHETHER OR NOT IN ROLLS.
HSEN TO TO CHAPTER 4115 NOTE (I) COMPOSITION LEATHER