4107.92.70.90 - Other

This classification, HTS Code 4107.92.70.90, covers "Other" grain splits of leather, which have undergone further preparation after tanning or crusting. This includes leather derived from bovine (including buffalo) or equine animals that are devoid of hair, and have been split, but are not further processed into fancy leathers. The "grain splits" designation indicates that the leather has been split parallel to the grain, and this particular subcategory encompasses those splits that do not fall into more specific end-use categories.

It is crucial to distinguish this "Other" category from its siblings. HTS Code 4107.92.70.30 specifically covers belting leather, while 4107.92.70.40 is designated for glove and garment leathers. Similarly, 4107.92.70.50 is reserved for leathers intended for the manufacture of bags, cases, straps, and collars. Therefore, 4107.92.70.90 serves as a residual category for grain splits of bovine or equine leather that are not otherwise specifically classified by their intended use.

As this is a leaf node within the HTS, there are no further subcategories. Classification into this heading is determined by the absence of hair, the splitting of the leather, its origin from bovine or equine animals, its post-tanning preparation, and its failure to meet the specific criteria for belting, glove/garment, or bag/case/strap/collar leathers. This category ensures that all remaining eligible grain split leathers are appropriately accounted for within the tariff schedule.