4107.12.60 - Upper leather; sole leather

This category encompasses upper leather and sole leather derived from bovine or equine animals. These leathers have undergone further preparation after tanning or crusting, and importantly, are processed without their hair on. While they may be split, they exclude leather of heading 4114, which typically refers to patent leather and similar finishes. The distinction from the sibling category, "Upholstery leather" (4107.12.50.00), lies in the intended end-use of the material. Upholstery leather is specifically prepared for furniture coverings, whereas the leathers in this heading are designated for footwear construction.

The subdivisions within this category clearly delineate between leather intended for the upper part of footwear and that designated for the sole. "Upper leather" (4107.12.60.10) refers to leathers that form the exterior of a shoe, requiring flexibility, durability, and aesthetic appeal. Conversely, "Sole leather" (4107.12.60.60) is typically thicker, more rigid, and designed to withstand the stresses of direct contact with the ground, providing support and wear resistance. This differentiation is crucial for accurate customs valuation and duty assessment based on the specific application of the leather.