4107.19.60.50 - Sole leather

This HTS category, 4107.19.60.50, specifically classifies "Sole leather" originating from bovine or equine animals, which has undergone further preparation after tanning or crusting. This includes processed leather that is devoid of hair and may have been split. The key characteristic is its intended use for the manufacture of shoe soles, differentiating it from other leathers prepared from the same raw materials.

Sole leather is distinct from its sibling category, 4107.19.60.10, which covers "Upper leather." While both originate from prepared bovine or equine hides and skins, upper leather is designed for the top parts of footwear, whereas sole leather is specifically manufactured for the bottom, supporting layer of shoes due to its inherent durability, thickness, and resistance to wear and moisture.

As this is a leaf node, there are no further subcategories under 4107.19.60.50. Therefore, the classification here hinges on the definitive identification of the leather as intended for sole construction. Importers and exporters should ensure that documentation clearly reflects this intended use, distinguishing it from leathers classified for other purposes within heading 4107.