NAICS
316: Leather and Allied Product Manufacturing
Establishments in the Leather and Allied Product Manufacturing
subsector transform hides into leather by tanning or curing and
fabricating the leather into products for final consumption. It also
includes the manufacture of similar products from other materials,
including products (except apparel) made from "leather
substitutes," such as rubber, plastics, or textiles. Rubber
footwear, textile luggage, and plastics purses or wallets are examples
of "leather substitute" products included in this group. The
products made from leather substitutes are included in this subsector
because they are made in similar ways leather products are made (e.g.,
luggage). They are made in the same establishments, so it is not
practical to separate them.
The inclusion of leather making in this subsector is partly because
leather tanning is a relatively small industry that has few close
neighbors as a production process, partly because leather is an input
to some of the other products classified in this subsector and partly
for historical reasons.