4107.91.70.40 - Glove and garment

This classification, HTS Code 4107.91.70.40, specifically covers leather articles prepared from bovine or equine hides that have undergone tanning or crusting. This includes leather that has been parchment-dressed, is without hair, and may be split. The key defining characteristic is its preparation for use in gloves and garments. The term "glove and garment" signifies leather specifically intended for the manufacture of apparel items such as gloves, jackets, trousers, and other clothing.

This subcategory is distinct from its siblings by its intended end-use. While 4107.91.70.30 covers leather specifically for belting, and 4107.91.70.50 is designated for bags, cases, straps, and collars, this category is solely for articles destined to be worn as clothing or hand coverings. The remaining sibling, 4107.91.70.90, serves as a residual category for other, unspecified leather articles not falling into the aforementioned specific uses.

As this is a leaf node within the HTS classification system, there are no further subdivisions. Classification under 4107.91.70.40 is determined by the primary intended use of the leather. If the leather is cut, shaped, or otherwise processed with the clear and demonstrable purpose of being incorporated into gloves or garments, it will fall under this heading. Therefore, importers and exporters must ensure that the intended application of the leather product aligns with the specific "glove and garment" designation to ensure correct classification.