4107.11.70.50 - Bag, case, strap and collar

This HTS classification, 4107.11.70.50, specifically covers bags, cases, straps, and collars made from leather that has been further prepared after tanning or crusting. This includes parchment-dressed leather derived from bovine or equine animals, which has been de-haired and may be split. The leather must be full grain and unsplit, and falls under the "other" subcategories for whole hides and skins that are not fancy.

Distinguishing this category from its siblings is crucial for accurate classification. While 4107.11.70.30 is designated for belting, and 4107.11.70.40 for glove and garment leather, this specific code is for articles that function as bags, cases, straps, or collars. The residual sibling category, 4107.11.70.90, would encompass any other "not fancy" leather articles that do not fit into the defined categories of belting, glove/garment, or bags, cases, straps, and collars.

As a leaf node, 4107.11.70.50 does not have further subdivisions. Therefore, classification under this code relies on the definitive presence of the specified articles (bags, cases, straps, and collars) and the precise characteristics of the leather as outlined in the higher-level headings, particularly its origin (bovine or equine, without hair), preparation (tanned/crusted, parchment-dressed), and form (whole hide, full grain, unsplit, not fancy). Examples of items that would fall here include leather briefcases, luggage, watch straps, and dog collars.