4107.92.70.50 - Bag, case, strap and collar

This HTS category, 4107.92.70.50, specifically classifies bags, cases, straps, and collars made from leather that has undergone further preparation after tanning or crusting. This leather, derived from bovine (including buffalo) or equine animals, is characterized by being without hair on and may be split. It falls under the broader scope of "leather further prepared after tanning or crusting," excluding leather of heading 4114.

Distinguishing this category from its siblings is crucial for accurate classification. While 4107.92.70.30 covers leather belting, and 4107.92.70.40 is designated for glove and garment leather, this category is for finished articles of specific types: bags, cases, straps, and collars. The residual sibling category, 4107.92.70.90, accounts for any other leather articles not otherwise specified within this group. The "Not fancy" designation indicates that the leather's surface treatment is basic and does not involve decorative or elaborate finishing processes.

As this is a leaf node within the HTS classification structure, there are no further subcategories. Therefore, classification within 4107.92.70.50 relies on identifying the specific article (bag, case, strap, or collar) made from the described type of leather. The primary classification criteria are the material composition of the article and its intended function as a bag, case, strap, or collar.