4107.12.70.30 - Belting

This classification, HTS Code 4107.12.70.30, specifically covers "Belting" manufactured from leather derived from bovine or equine animals. The leather in question has undergone further preparation after tanning or crusting, is devoid of hair, and may have been split. Importantly, this category pertains to leather that is not classified under heading 4114 (which covers patent leather and metallized leather). The "Belting" designation implies a primary intended use for mechanical power transmission or conveying systems, characterized by its strength and durability.

Distinguishing this classification from its siblings is crucial for accurate tariffing. While 4107.12.70.40 covers leather suitable for gloves and garments, and 4107.12.70.50 encompasses leather for bags, cases, straps, and collars, this category is narrowly focused on leather specifically shaped or prepared for industrial belting applications. The "Other" subcategories within 4107.12.70 are broad, but the specific inclusion of "Belting" at this level removes ambiguity for this particular end-use.

As a leaf node, HTS Code 4107.12.70.30 does not have further subdivisions. Therefore, the focus remains on clearly identifying leather articles whose form and function unequivocally point to their use as belting. This includes considerations such as the width, thickness, and any reinforcing treatments characteristic of industrial or agricultural belting, differentiating it from general leather sheets or straps that might be intended for other purposes covered by sibling or broader categories.