4107.99.70.90 - Other

This classification, 4107.99.70.90, encompasses leather of bovine or equine animals that has undergone tanning or crusting processes and is further prepared, but is not considered "fancy" leather. Specifically, it covers leather of these animals, excluding furskins, which is presented without hair. This includes leather that has been split and does not fall under the specific categories of heading 4114.

Unlike its sibling categories, this "Other" classification for non-fancy leather serves as a residual grouping. It is distinct from 4107.99.70.30 (Belting), which pertains to leather specifically manufactured for use in belts for machinery or other industrial applications. It also differs from 4107.99.70.40 (Glove and garment), which is designated for leather intended for the production of gloves or clothing. Furthermore, it is separate from 4107.99.70.50 (Bag, case, strap and collar), which covers leather specifically prepared for manufacturing bags, cases, straps, or collars.

As this is a leaf node, there are no further subcategories. Therefore, the classification relies on ruling out the specific uses and preparations covered by its siblings. Importers should confirm that the leather in question is not intended for belting, gloves, garments, bags, cases, straps, or collars, nor is it classified under heading 4114, to ensure accurate classification under this residual "Other, not fancy" category.