4107.19.70.90 - Other

This classification, HTS 4107.19.70.90, designates "Other" finished leather from bovine or equine animals that has undergone further preparation after tanning or crusting, and is presented without hair. This specifically includes leather that has been split but does not fall into any of the more specific subcategories. The leather in this category is characterized by its lack of fancy finishes or specialized applications for which separate classifications exist.

Distinguishing this category from its siblings, 4107.19.70.30 (Belting), 4107.19.70.40 (Glove and garment), and 4107.19.70.50 (Bag, case, strap and collar), is crucial. Those sibling categories are reserved for leather specifically intended for or manufactured into these particular end products. HTS 4107.19.70.90 serves as a residual category for all other non-fancy, unhaired, further-prepared bovine or equine leathers that do not fit the more defined purposes of the preceding subheadings.

As this is a terminal classification (leaf node), there are no further subcategories. Therefore, classification into HTS 4107.19.70.90 hinges on determining that the leather is indeed further prepared after tanning or crusting, is from bovine or equine animals, is without hair, may be split, and does not meet the specific criteria for belting, gloves, garments, bags, cases, straps, or collars. The "Other" designation signifies that it is for general-purpose leather articles not otherwise specified.