4107.19 - Other:

This HTS category, 4107.19, encompasses leather derived from bovine (including buffalo) or equine animals that has undergone further preparation after tanning or crusting. This includes processes like parchment dressing, resulting in leather that is typically free of hair and may be split into different layers. The "Other" designation signifies that these leathers do not fit the specific criteria of whole hides and skins that are either full grain and unsplit (4107.11) or grain splits (4107.12). Therefore, this category captures a variety of prepared bovine and equine leathers that fall outside of those more narrowly defined subdivisions.

The key distinction of 4107.19 lies in its residual nature; it covers prepared bovine and equine leathers that have not been classified under the full grain, unsplit, or grain split subheadings. This implies that leathers in this category might be characterized by specific finishing treatments, a different presentation of their surface grain after splitting, or other preparations that differentiate them from the more specifically defined sibling categories. The inclusion of parchment-dressed leather also points to specialized preparation methods beyond standard tanning.

This category is further subdivided to provide more granular classification. The subcategories address specific characteristics of the leathers, such as their origin (bovine) and a defined unit surface area limit (not exceeding 28 square feet or 2.6 m²). The "Other" subcategory then accounts for all remaining leathers within 4107.19 that do not meet these specific size and origin criteria, allowing for comprehensive classification of all prepared bovine and equine leathers not falling into the more narrowly defined sibling categories.