4107.99.60 - Upper leather; sole leather

This category encompasses leather that has undergone further preparation after tanning or crusting. Specifically, it includes parchment-dressed leather derived from bovine (including buffalo) or equine animals, which has been de-haired. This classification covers leather that has not been split or is split but does not fall under heading 4114. The "other" designation signifies that it is not specifically categorized elsewhere within the broader heading, beyond the exclusions mentioned.

Distinguishing this category from its sibling, 4107.99.50.00 (Upholstery leather), is crucial. While both are further prepared leathers of bovine or equine origin, this specific sub-classification does not include leather intended for upholstery purposes. The primary functional use or final application serves as a key differentiator.

Within this classification, further subdivisions exist to address specific applications. The subcategories of 4107.99.60.10 (Upper leather) and 4107.99.60.50 (Sole leather) distinguish leathers based on their intended end-use in footwear manufacturing, reflecting distinct physical and performance characteristics required for uppers versus soles.