4107.19.60 - Upper leather; sole leather

This HTS classification pertains to upper leather and sole leather derived from bovine (including buffalo) or equine animals. The material is further prepared after the tanning or crusting process, and crucially, it is presented without hair. This includes split leather but excludes leather falling under heading 4114. The leather is intended for specific end-uses, differentiating it from general purpose or specialty leathers.

Distinguishing this category from its sibling, 4107.19.50.00 (Upholstery leather), lies in the intended application. While upholstery leather is specifically prepared for furniture coverings, the leather classified under 4107.19.60 is designated for footwear components. This distinction is critical for tariff purposes, as it reflects different production methods and market segments.

Within this category, further subdivisions distinguish between upper leather (4107.19.60.10) and sole leather (4107.19.60.50). Upper leather is designed for the top parts of footwear, requiring flexibility and finishing characteristics suitable for comfort and aesthetics. Sole leather, conversely, is treated for durability, thickness, and resilience to withstand wear and tear as the base of footwear. This granular breakdown ensures accurate classification based on the specific function and physical properties of the leather.