… leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than …
Explanatory notes
… leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than … stoutness and durability; sole leather and leather for machinery belting are, therefore, generally of these kinds. … are chrome-tanned. Leather for machinery belting is usually made from the backs of ox hides, generally vegetable-tanned, …