Heading 4205 captures functional leather articles such as industrial drive belts, machine straps, leather washers, and similar goods that are not apparel, accessories, saddlery, travel goods, or footwear. If a leather article fits a more specific heading elsewhere in the schedule, it must be classified there instead.

Both genuine leather and composition leather articles are covered by this heading, provided the article is not more specifically described elsewhere. Composition leather is a bonded or reconstituted material and is treated similarly to genuine leather for classification purposes under Chapter 42.