4107.12.50.00 - Upholstery leather

This HTS category, 4107.12.50.00, specifically classifies "Upholstery leather" derived from bovine or equine animals. This leather has undergone further preparation after tanning or crusting, is presented without hair, and may be split. The key characteristic defining this category is its intended end-use for furniture covering.

Distinguishing this category from its sibling, 4107.12.60, is crucial. While 4107.12.60 is designated for "Upper leather; sole leather," indicating use in footwear, 4107.12.50.00 is exclusively for leather intended for seating, sofas, chairs, and other upholstered furnishings. The physical properties and finishing processes for upholstery leather are often optimized for durability, comfort, and aesthetic appeal suited to these applications, differentiating it from leathers used in footwear.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification into this heading relies entirely on meeting the criteria for processed bovine or equine leather, without hair, and specifically its designation and suitability for upholstery purposes. Examples would include hides and skins finished with treatments that enhance their texture, flexibility, and resistance to wear and tear for use in furniture manufacturing.