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[31 ----- Leather and Leather Products]

3131-000 ----- Footwear cut stock
3149-000 ----- Footwear, (except rubber, n.e.c.)
3142-000 ----- House slippers
3151-000 ----- Leather gloves and mittens
3199-000 ----- Leather goods, n.e.c.
3111-000 ----- Leather tanning and finishing
3161-000 ----- Luggage
3143-000 ----- Men's footwear, (except athletic)
3172-000 ----- Personal leather goods, n.e.c.
3144-000 ----- Women's footwear, (except athletic)
3171-000 ----- Women's handbags and purses

[3131-000 ----- Footwear cut stock]

3131-B01 ----- Boot and shoe cut stock and findings
3131-B02 ----- Bows, shoe
3131-B03 ----- Box toes, leather (shoe cut stock)
3131-B04 ----- Buckles, shoe
3131-C01 ----- Caps, heel and toe: leather or metal
3131-C02 ----- Clasps, shoe
3131-C03 ----- Counters (shoe cut stock)
3131-C04 ----- Cut stock for boots and shoes
3131-F01 ----- Findings, boot and shoe
3131-H01 ----- Heel caps, leather or metal
3131-H02 ----- Heel lifts, leather
3131-H03 ----- Heels, boot and shoe: finished wood or leather
3131-I01 ----- Inner soles, leather
3131-L01 ----- Laces, boot and shoe: leather
3131-L02 ----- Leather welting
3131-L03 ----- Lifts, heel: leather
3131-L04 ----- Linings, boot and shoe: leather
3131-O01 ----- Ornaments, shoe
3131-P01 ----- Pegs, shoe
3131-Q01 ----- Quarters (shoe cut stock)
3131-R01 ----- Rands (shoe cut stock)
3131-S01 ----- Shanks, shoe
3131-S02 ----- Shoe cut stock and findings
3131-S03 ----- Shoe cut stock
3131-S04 ----- Shoe heels, finished wood or leather
3131-S05 ----- Shoe laces, leather
3131-S06 ----- Shoe linings, leather
3131-S07 ----- Shoe pegs
3131-S08 ----- Shoe soles: except rubber, composition, plastics, and fiber
3131-S09 ----- Soles, boot and shoe: except rubber, composition, plastics, and fiber
3131-S10 ----- Stays, shoe
3131-T01 ----- Taps, shoe: regardless of material
3131-T02 ----- Tips, shoe: regardless of material
3131-T03 ----- Toe caps, leather or metal
3131-T04 ----- Tongues, boot and shoe: leather
3131-T05 ----- Top lifts, boot and shoe
3131-T06 ----- Trimmings, shoe: leather
3131-U01 ----- Uppers (shoe cut stock)
3131-V01 ----- Vamps, leather
3131-W01 ----- Welting, leather (cut stock and findings)
3131-W02 ----- Wood heel blocks, for sale as such
3131-W03 ----- Wood heels, finished (shoe findings)
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[3149 -000 ----- Footwear, (except rubber, n.e.c.)]

3149-A01 ----- Athletic shoes, except rubber
3149-B01 ----- Ballet slippers
3149-F01 ----- Footwear, children's: house slippers and vulcanized rubber footwear
3149-F02 ----- Footwear, children's: leather or vinyl with molded or vulcanized shoes
3149-M01 ----- Moccasins
3149-O01 ----- Orthopedic shoes, children's: except extension shoes
3149-S01 ----- Sandals, children's: except rubber
3149-S02 ----- Shoe dyeing for the trade
3149-S03 ----- Shoes, children's and infants': except house slippers and rubber footwear
3149-S04 ----- Slippers, ballet
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[3142 -000 ----- House slippers]

3142-H01 ----- House slippers
3142-S01 ----- Slipper socks, made from purchased socks
3142-S02 ----- Slippers, house
3142-S03 ----- Socks, slipper: made from purchased socks
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[3151 -000 ----- Leather gloves and mittens]

3151-D01 ----- Dress and semi-dress gloves, leather
3151-G01 ----- Gloves, leather
3151-L01 ----- Leather gloves or mittens
3151-M01 ----- Mittens, leather
3151-W01 ----- Welders, gloves
3151-W02 ----- Work gloves, leather
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[3199 -000 ----- Leather goods, n.e.c.]

3199-A01 ----- Aprons, leather: e.g., blacksmiths, welders
3199-A02 ----- Aprons, textile machinery: leather
3199-B01 ----- Bags, feed: for horses
3199-B02 ----- Belt laces, leather
3199-B03 ----- Belts and belting for machinery, leather
3199-B04 ----- Belts, safety: leather
3199-B05 ----- Blacksmiths, aprons, leather
3199-B06 ----- Boots, horse
3199-B07 ----- Boxes, leather
3199-B08 ----- Burnt leather goods for the trade
3199-C01 ----- Collars and collar pads (harness)
3199-C02 ----- Collars, dog
3199-C03 ----- Corners, luggage: leather
3199-C04 ----- Crops, riding
3199-D01 ----- Desk sets, leather
3199-D02 ----- Dog furnishings, leather: e.g., collars, leashes, harnesses, muzzles
3199-E01 ----- Embossed leather goods for the trace
3199-F01 ----- Feed bags for horses
3199-F02 ----- Fly nets (harness)
3199-H01 ----- Halters (harness)
3199-H02 ----- Handles, whip and luggage: leather
3199-H03 ----- Harness, dog
3199-H04 ----- Harnesses and harness parts
3199-H05 ----- Helmets, except athletic: leather
3199-H06 ----- Holsters, leather
3199-H07 ----- Horse boots and muzzles
3199-J01 ----- Jackets, welders,: leather
3199-L01 ----- Lashes (whips)
3199-L02 ----- Leather belting for machinery: flat, solid, twisted, and built up
3199-L03 ----- Leggings, welders,: leather
3199-M01 ----- Mill strapping for textile mills, leather
3199-N01 ----- Novelties, leather
3199-P01 ----- Puttees, canvas and leather
3199-R01 ----- Razor strops
3199-R02 ----- Riding crops
3199-S01 ----- Saddles and parts
3199-S02 ----- Safety belts, leather
3199-S03 ----- Seatbelts, leather
3199-S04 ----- Sleeves, welders': leather
3199-S05 ----- Spats
3199-S06 ----- Stirrups, wood and metal
3199-S07 ----- Straps, except watch straps: leather
3199-S08 ----- Strops, razor
3199-T01 ----- Textile leathers: apron picker leather, and mill strapping
3199-T02 ----- Transmission belting, leather
3199-W01 ----- Welders, aprons, leather
3199-W02 ----- Welders, jackets, leggings, and sleeves: leather
3199-W03 ----- Whips, horse
3199-W04 ----- Whipstocks
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[3111 -000 ----- Leather tanning and finishing]

3111-B01 ----- Bag leather
3111-B02 ----- Belting butts, curried or rough
3111-B03 ----- Belting leather
3111-B04 ----- Bookbinders' leather
3111-B05 ----- Bridle leather
3111-B06 ----- Buffings, russet
3111-C01 ----- Case leather
3111-C02 ----- Chamois leather
3111-C03 ----- Collar leather
3111-C04 ----- Coloring of leather
3111-C05 ----- Convertors, leather
3111-C06 ----- Currying of leather
3111-C07 ----- Cutting of leather
3111-D01 ----- Die-cutting of leather
3111-E01 ----- Embossing of leather
3111-E02 ----- Exotic leathers
3111-F01 ----- Fancy leathers
3111-F02 ----- Finishing of leather
3111-F03 ----- Fleshers, leather (flesh side of split leather)
3111-G01 ----- Garment leather
3111-G02 ----- Glove leather
3111-H01 ----- Handbag leather
3111-H02 ----- Harness leather
3111-H03 ----- Hides: tanning, currying, and finishing
3111-J01 ----- Japanning of leather
3111-L01 ----- Lace leather
3111-L02 ----- Latigo leather
3111-L03 ----- Leather coloring, cutting, embossing, japanning, and welting
3111-L04 ----- Leather converters
3111-L05 ----- Leather: tanning, currying, and finishing
3111-L06 ----- Lining leather
3111-M01 ----- Mechanical leather
3111-P01 ----- Parchment leather
3111-P02 ----- Patent leather
3111-R01 ----- Rawhide
3111-R02 ----- Roller leather
3111-S01 ----- Saddlery leather
3111-S02 ----- Shearling (prepared sheepskin)
3111-S03 ----- Skins: tanning, currying and finishing
3111-S04 ----- Skirting leather
3111-S05 ----- Skivers, leather
3111-S06 ----- Sole leather
3111-S07 ----- Specialty leathers
3111-S08 ----- Splits, leather
3111-S09 ----- Strap leather
3111-S10 ----- Sweatband leather
3111-T01 ----- Tanneries, leather
3111-U01 ----- Upholstery leather
3111-U02 ----- Upper leather
3111-V01 ----- Vellum leather
3111-W01 ----- Welting leather
3111-W02 ----- Wet blues
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[3161 -000 ----- Luggage]

3161-A01 ----- Attache cases, regardless of material
3161-B01 ----- Bags (luggage), regardless of material
3161-B02 ----- Binocular cases
3161-B03 ----- Boxes, hat: except paper or paperboard
3161-B04 ----- Briefcases, regardless of material
3161-C01 ----- Camera carrying bags, regardless of material
3161-C02 ----- Cases, luggage
3161-C03 ----- Cases, musical instrument
3161-H01 ----- Hat boxes, except paper or paperboard
3161-L01 ----- Luggage, regardless of material
3161-M01 ----- Musical instrument cases
3161-S01 ----- Sample cases, regardless of material
3161-S02 ----- Satchels, regardless of material
3161-S03 ----- Shoe kits, regardless of material
3161-S04 ----- Suitcases, regardless of material
3161-T01 ----- Traveling bags, regardless of material
3161-T02 ----- Trunks, regardless of material
3161-V01 ----- Valises, regardless of material
3161-W01 ----- Wardrobe bags (luggage)
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[3143 -000 ----- Men's footwear, (except athletic)]

3143-B01 ----- Boots, dress and casual
3143-C01 ----- Casual shoes, except athletic and rubber footwear
3143-D01 ----- Dress shoes
3143-F01 ----- Footwear, except house slippers, athletic, and vulcanized rubber footwear
3143-F02 ----- Footwear, leather or vinyl with molded or vulcanized soles
3143-O01 ----- Orthopedic shoes, except extension shoes
3143-S01 ----- Shoes, except house slippers, athletic, rubber, and extension shoes
3143-W01 ----- Work shoes
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[3172 -000 ----- Personal leather goods, n.e.c.]

3172-B01 ----- Billfolds, regardless of material
3172-C01 ----- Card cases, except precious metal
3172-C02 ----- Cases, jewelry: regardless of material
3172-C03 ----- Checkbook covers, regardless of material
3172-C04 ----- Cigar cases, except precious metal
3172-C05 ----- Cigarette cases, except precious metal
3172-C06 ----- Coin purses, regardless of material
3172-C07 ----- Comb cases, except precious metal
3172-C08 ----- Compacts, solid leather
3172-C09 ----- Cosmetic bags, regardless of material
3172-E01 ----- Eyeglass cases, regardless of material
3172-H01 ----- Handbags, men's: regardless of material
3172-K01 ----- Key cases, regardless of material
3172-L01 ----- Leather goods, small: personal
3172-P01 ----- Personal leather goods, small
3172-P02 ----- Pocketbooks, men's: regardless of material
3172-P03 ----- Pouches, tobacco: regardless of material
3172-P04 ----- Purses, men's: regardless of material
3172-S01 ----- Sewing cases, regardless of material
3172-S02 ----- Straps, watch: except precious metal
3172-T01 ----- Tobacco pouches, regardless of material
3172-T02 ----- Toilet kits and cases, regardless of material
3172-V01 ----- Vanity cases, leather
3172-W01 ----- Wallets, regardless of material
3172-W02 ----- Watch straps, except metal
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[3144 -000 ----- Women's footwear, (except athletic)]

3144-B01 ----- Boots, canvas and leather-except athletic
3144-F01 ----- Footwear, except house slippers, athletic, and vulcanized rubber footwear
3144-F02 ----- Footwear, leather or vinyl with molded or vulcanized soles
3144-O01 ----- Orthopedic shoes, except extension shoes
3144-P01 ----- Pumps (shoes)
3144-S01 ----- Shoes, except house slippers, athletic, and rubber footwear
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[3171 -000 ----- Women's handbags and purses]

3171-H01 ----- Handbags, of all materials, except precious metal
3171-P01 ----- Pocketbooks, of all materials, except precious metal
3171-P02 ----- Purses, of all materials, except precious metal

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