COMPOSITION LEATHER. FIBERISED OFFCUTS OF LEATHER, AIRLAID ONTO A TISSUE TO FORM A WEB. CORE MATERIAL (FABRIC) IS THEN SANDWICHED BETWEEN TWO WEBS AND THE LEATHER FIBRES HYDROENTANGLED AROUND THE CORE TO FORM LEATHER SHEET. THIS IS THEN IMPREGNATED WITH CONVENTIONAL LEATHER FATS AND PIGMENTS, SOFTENED AND BUFFED. THE COATING PROCESS IS TRANSFER COATING OF A POLYURETHANE COATING CONTAINING FLOW ADDITIVES AND PIGMENT

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 - COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 411510 - COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 41 NOTE 3 HSEN TO 4115 NOTE (I) CNEN TO 4115.