4107.99 - Other:

This category, HTS 4107.99, encompasses leather derived from bovine (including buffalo) or equine animals that has undergone preparation after tanning or crusting. This includes finished leathers, whether or not split, excluding parchment-dressed leather and leather classified under heading 4114. The defining characteristic of goods within this classification is that they are presented without the hair on.

Distinguishing this category from its siblings, 4107.91 and 4107.92, is crucial for accurate classification. HTS 4107.91 specifically covers full grains that remain unsplit, meaning the top layer of the hide is intact. HTS 4107.92, conversely, pertains to grain splits, which are layers of the hide that have been separated from the full grain. HTS 4107.99 therefore covers all other prepared leathers of bovine or equine origin, without hair on, that do not fall under the definitions of full grains, unsplit, or grain splits.

Within this broad classification, further subdivisions exist to refine the tariff treatment. The subcategory 4107.99.40.00 specifically designates leather originating from buffalo. The "Other" subcategory, while not explicitly detailed here, would encompass prepared bovine or equine leathers that are not of buffalo origin and meet the criteria of being hairless and not full grains or grain splits. This detailed breakdown allows for precise identification based on animal origin and the specific preparation and splitting of the leather.