4107.92.60 - Upper leather; sole leather

This HTS classification, 4107.92.60, encompasses upper leather and sole leather derived from bovine (including buffalo) or equine animals. These leathers have undergone further preparation after tanning or crusting, specifically being finished in a manner that results in grain splits. Crucially, this category applies to leather that is free of hair and has been split, excluding those classified under heading 4114. The "other" designation indicates it falls outside of more specific sub-classifications within grain splits.

Distinguishing this category from its sibling, 4107.92.50 (upholstery leather), is the intended end-use. While upholstery leather is specifically designated for furniture and decorative applications, 4107.92.60 covers leathers primarily destined for footwear (upper and sole leather). The physical properties and finishing treatments, while potentially similar in the tanning process, are tailored for the distinct demands of shoe construction.

Within this classification, further subdivisions exist to differentiate between upper leather (4107.92.60.10) and sole leather (4107.92.60.50). Upper leather is designed for the exterior parts of footwear, requiring flexibility and aesthetic appeal. Sole leather, on the other hand, is treated for durability and firmness to withstand wear and tear as the bottom of a shoe. This distinction allows for more precise tariff application based on the specific function and manufacturing process of the leather.