4107.11.60 - Upper leather; sole leather

This HTS category, 4107.11.60, encompasses leather derived from bovine or equine animals that has undergone further preparation after tanning or crusting, specifically excluding parchment-dressed leather and leather of heading 4114. The hides and skins are de-haired and may be split, but importantly, they retain their full grain and are unsplit. This distinction signifies that the outer surface of the hide, with its natural grain pattern intact, is preserved, differentiating it from split leather where the surface layers are removed.

This category is further defined by its exclusion from the "Upholstery leather" sibling category (4107.11.50.00). While both are further prepared, unsplit bovine or equine leather, upholstery leather is specifically designated for use in furniture coverings. The "Other" designation within 4107.11.60 signifies leather not primarily intended for upholstery, broadening its scope to other applications.

Within this category, a crucial distinction is made between "Upper leather" (4107.11.60.10) and "Sole leather" (4107.11.60.60). This subdivision is based on the intended end-use and the specific physical properties conferred during the finishing process. Upper leather is typically more flexible and aesthetically refined for use in footwear uppers, while sole leather is generally denser, more durable, and designed for the load-bearing sole of shoes.