4107.99.70.50 - Bag, case, strap and collar 🖩

This classification pertains to bags, cases, straps, and collars made from leather that has been further prepared after tanning or crusting, specifically excluding parchment-dressed leather and leather of heading 4114. The leather must originate from bovine or equine animals, be devoid of hair, and may be split. This particular subheading specifically covers items that do not fit into the categories of belting, glove and garment leather, or other "fancy" finishes.

Distinguishing this category from its siblings, "belting" refers to leather specifically manufactured for use in power transmission or conveyor systems. "Glove and garment" leather is designated for the production of gloves and apparel. The broader "other" sibling category at this level is reserved for leather articles not otherwise specified. This subheading, "bag, case, strap and collar," therefore isolates leather articles whose primary function is for carrying, containment, or restraint, and are not classified under the more specific uses of the sibling categories.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification relies on the precise definition of the articles themselves. Examples of goods that would fall under this code include leather handbags, briefcases, luggage, dog collars, leashes, and straps used for various purposes, provided they meet all the preceding criteria regarding leather preparation and animal origin. The absence of further subdivisions emphasizes the need for careful consideration of the article's intended use and form to ensure correct classification.