4107.99.50.00 - Upholstery leather

This HTS category, 4107.99.50.00, specifically covers upholstery leather derived from bovine (including buffalo) or equine animals. This leather has undergone further preparation after tanning or crusting, meaning it is finished and ready for use in furniture applications. Crucially, this leather is characterized by the absence of hair and may have been split, but it excludes leather classified under heading 4114. The primary distinguishing feature of this upholstery leather is its intended end-use for the covering of furniture, distinguishing it from other finished leathers.

At this level, it is important to differentiate 4107.99.50.00 from its sibling, 4107.99.60, which is designated for upper leather and sole leather. While both are finished bovine or equine leathers, their intended applications are distinct. Upholstery leather is specifically prepared for its decorative and protective function in furniture, whereas upper and sole leather are tailored for footwear manufacturing.

As this node is a leaf node, there are no further subcategories to introduce. Therefore, the classification of goods under 4107.99.50.00 relies solely on meeting the criteria of being tanned or crust leather from bovine or equine animals, without hair, intended for upholstery, and not otherwise classified. Examples would include leather hides specifically processed and finished for use on sofas, chairs, automotive interiors, and other furniture items.