4107.99.60.50 - Sole leather

This HTS category, specifically 4107.99.60.50, covers sole leather derived from bovine (including buffalo) or equine animals. The leather in this classification has undergone further preparation after tanning or crusting, such as parchment dressing, and is characterized by the absence of hair. It may also have been split. The key defining characteristic for this classification is its intended use as sole material for footwear.

This classification is distinguished from its sibling category, 4107.99.60.10, which covers upper leather. While both originate from similar raw materials and undergo similar preparatory processes, the critical differentiator is the end-use. Upper leather is intended for the parts of a shoe that cover the foot, whereas sole leather, as classified here, is specifically prepared for the bottom of the footwear, requiring different durability and flexibility properties.

As this is a leaf node, there are no further subcategories. Therefore, the focus for classification within 4107.99.60.50 rests entirely on confirming that the leather originates from bovine or equine animals, is de-haired, has been tanned or crusted and further prepared, and is specifically intended for use as shoe soles. This excludes leather intended for other parts of footwear or for entirely different applications, such as upholstery or garments.