4107.91.50.00 - Upholstery leather

This HTS code, 4107.91.50.00, specifically classifies upholstery leather derived from bovine or equine animals. This category encompasses leather that has undergone further preparation after the tanning or crusting stages, including parchment-dressing. Critically, it applies to leather that is free of hair and can be split, excluding leather falling under heading 4114. The defining characteristic here is its intended use in the manufacture of upholstery for furniture and other similar applications.

Distinguishing this category from its sibling, 4107.91.60, is crucial. While 4107.91.60 covers upper leather and sole leather, 4107.91.50.00 is dedicated solely to leather intended for upholstery. The physical properties and finishing treatments for upholstery leather are typically tailored for durability, flexibility, and aesthetic appeal suitable for seating and decorative coverings, differentiating it from the requirements of footwear or structural sole components.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within 4107.91.50.00 hinges on confirming the material (bovine or equine origin), the post-tanning preparation, the absence of hair, and its primary intended application as upholstery material. This level of specificity ensures accurate tariff application for goods entering customs territories.