4107.19.50.00 - Upholstery leather 🖩

This HTS category, 4107.19.50.00, specifically covers upholstery leather derived from bovine (including buffalo) or equine animals. The leather classified here has undergone further preparation after tanning or crusting and is characterized by the absence of hair. It may be split but is not further processed into patent leather or metallic leather, which fall under heading 4114. This category is exclusively for leather intended for use in the manufacturing of furniture and other upholstered items.

Distinguishing this category from its sibling, 4107.19.60, is crucial for accurate classification. While 4107.19.60 is designated for upper leather and sole leather, this category is strictly for upholstery leather. The intended end-use is the primary differentiator; leather classified here is specifically chosen and prepared for its durability, flexibility, and aesthetic qualities suitable for seating and decorative coverings, rather than for footwear or shoe components.

As a leaf node within the HTS structure, this classification does not have further subcategories. Therefore, the focus for practitioners lies in confirming that the material meets all criteria for leather further prepared after tanning or crusting, is of bovine or equine origin, is without hair, and is specifically designated and prepared for upholstery purposes. This ensures precise adherence to trade regulations and correct tariff application.