The discussion clarifies that HSN code 4107 pertains to finished leather derived from bovine (including buffalo), equine animals, goats, and sheep. This code specifically covers leather that has undergone further preparation after tanning or crusting, such as parchment-dressed leather, excluding hair. It applies whether the leather is split or not, but excludes leather classified under heading 4114.
HS Codes of Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine(including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
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