4107.92.70.40 - Glove and garment

HTS Code 4107.92.70.40 specifically classifies leather goods used for gloves and garments. This category encompasses leather that has undergone further preparation after tanning or crusting, originating from bovine (including buffalo) or equine animals, and is devoid of hair. It applies to leather that has been split but is not considered parchment-dressed. The key defining characteristic for this classification is the intended end-use in the manufacturing of gloves or garments, distinguishing it from other leather articles.

Unlike sibling categories such as "Belting" (4107.92.70.30), which are specifically for industrial or transmission belts, or "Bag, case, strap and collar" (4107.92.70.50), which are for accessories and containers, this category is exclusively for leather intended for apparel and handwear. The "Other" designation at this level signifies that it is not covered by more specific sub-classifications for fancy leather or particular types of grain splits for other purposes.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification under 4107.92.70.40 is on ensuring the leather meets the general requirements of heading 4107, has been prepared post-tanning, is from the specified animal types without hair, and is demonstrably intended for use in the production of gloves or garments. This ensures accurate differentiation from other finished or semi-finished leather articles.