4107.91.60 - Upper leather; sole leather

This HTS category, 4107.91.60, encompasses leather derived from bovine or equine animals that has undergone further preparation after tanning or crusting, specifically excluding parchment-dressed leather of heading 4114. The leather in this classification is characterized by the absence of hair and may be split, but it remains in full grain and unsplit form. This category applies to leather intended for use in various applications, excluding those explicitly defined in other subheadings.

Distinguishing this category from its sibling, 4107.91.50.00 (Upholstery leather), is crucial. While both fall under the umbrella of "Other, including sides" and "Full grains, unsplit," 4107.91.60 specifically covers leather not designated for upholstery. The primary classification criterion here is the intended end-use or the inherent characteristics that differentiate it from specialized upholstery leather.

Within 4107.91.60, further subcategories exist to refine the classification based on the intended application of the leather. These subdivisions, 4107.91.60.10 (Upper leather) and 4107.91.60.50 (Sole leather), recognize the distinct physical properties and functional requirements that differentiate leather used for footwear uppers from that used for shoe soles. This granular classification ensures accurate tariff application based on the specific role the leather plays in the finished product.