4107.12.70.40 - Glove and garment

This HTS classification, 4107.12.70.40, specifically designates leather articles classified as "Glove and garment." These are products primarily intended for use as protective handwear (gloves) or as articles of apparel worn on the body (garments), which are manufactured from leather that has undergone further preparation after tanning or crusting. This category encompasses leather that is either whole hides and skins, grain splits, or other splits of bovine or equine origin, specifically excluding parchment-dressed leather and leather of heading 4114. The "not fancy" designation implies that the leather's finish and aesthetic qualities are not ornamental or unusually elaborate, focusing instead on functional attributes for these specific uses.

When differentiating this category from its siblings, the primary distinction lies in the intended end-use of the leather article. While 4107.12.70.30 covers "Belting," and 4107.12.70.50 includes "Bag, case, strap and collar," this classification is exclusively for leather articles designed and manufactured for use as gloves or garments. The sibling category 4107.12.70.90 serves as a residual for any other leather articles that do not fall into the specific uses of belting, bags, cases, straps, collars, gloves, or garments.

As 4107.12.70.40 is a leaf node in the HTS classification system, it does not have any subcategories. Therefore, the focus is on clearly defining the scope of "glove and garment" leather articles that meet all the preceding criteria within heading 4107. This includes ensuring that the leather itself is of bovine or equine origin, further prepared after tanning or crusting, and that the finished article's primary function is as apparel or handwear, not as industrial belting or components for luggage or accessories.