4107.99.70.40 - Glove and garment

This HTS classification covers leather of bovine (including buffalo) or equine animals, which has undergone further preparation after tanning or crusting, including parchment-dressed leather. The leather must be without hair on and can be split. Importantly, this category specifically excludes leather falling under heading 4114 and is for leather that is not fancy. The "glove and garment" designation indicates that the prepared leather in this subcategory is primarily intended for the manufacture of gloves and garments.

To distinguish this category from its siblings, consider the intended end-use of the leather. While 4107.99.70.30 pertains to leather specifically for belting applications, and 4107.99.70.50 is for leather used in bags, cases, straps, and collars, this classification, 4107.99.70.40, focuses on leather destined for apparel such as gloves and garments. The residual category, 4107.99.70.90, encompasses any other leathers meeting the general criteria but not fitting the specific end-use descriptions of its siblings.

As a leaf node, 4107.99.70.40 does not have further subdivisions. The classification hinges on the specific end-use of the prepared leather being for the production of gloves and garments, distinguishing it from other leather products with different primary applications. The physical characteristics of the leather, such as its finish and whether it has been split, are also critical for correct classification within this level of detail.