4107.12.60.60 - Sole leather

This classification pertains to sole leather derived from bovine (including buffalo) or equine animals. The hides and skins must be further prepared after tanning or crusting, meaning they have undergone processes beyond basic preservation. This includes being dehaired and, if split, it is specifically the grain splits that are categorized here. Sole leather, by definition, is intended for use in the manufacture of shoe soles due to its particular durability and thickness.

It is crucial to distinguish this category from its sibling, 4107.12.60.10, which covers upper leather. While both originate from the same types of animals and undergo similar post-tanning preparations, their intended end-use is the primary differentiator. Upper leather is designed for the parts of a shoe that cover the foot, whereas sole leather is specifically for the bottom of the shoe. This classification is for the latter, emphasizing its function in providing a durable foundation for footwear.

As this is a leaf node, there are no further subdivisions under this specific HTS code. Classification at this level relies on the material source (bovine or equine), the preparation stage (tanned or crusted and further processed), the absence of hair, and the specific identification as grain splits destined for use as sole leather.