4107.12.70.90 - Other

This category, HTS 4107.12.70.90, encompasses "Other" leather that has undergone further preparation after tanning or crusting, specifically focusing on grain splits derived from bovine or equine animals, and excluding those with hair on. These leathers are not intended for specialized uses such as belting, gloves, garments, bags, cases, straps, or collars, which are accounted for in sibling categories. The "grain splits" designation signifies that the outer layer of the hide, containing the grain, has been separated, leaving the split section for use.

The distinction from sibling categories is crucial for accurate classification. For instance, while this category also covers grain splits of bovine or equine leather prepared after tanning, it specifically excludes those designated for belting (4107.12.70.30), glove and garment production (4107.12.70.40), or for use in bags, cases, straps, and collars (4107.12.70.50). Therefore, HTS 4107.12.70.90 serves as a residual category for grain-split leathers that do not fit into these more specific end-use classifications.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under this code relies on the precise definition of grain splits and the absence of specific end-use provisions addressed by its siblings. Importers and exporters should carefully review the intended application of the leather to ensure it does not align with any of the more specifically defined categories at this level.