This U.S. industry comprises establishments primarily engaged in manufacturing leather goods (except footwear, luggage, handbags, purses, and personal leather goods). Illustrative Examples: Boot and shoe cut stock and findings, leather, manufacturing Shoe soles, leather, manufacturing Dog furnishings (e.g., collars, leashes, harnesses, muzzles) manufacturing Welders' jackets, leggings, and sleeves, leather, manufacturing Leather belting for machinery (e.g., flat, solid, twisted, built-up) manufacturing Cross-References. Establishments primarily engaged in-- ? Manufacturing leather gloves or mittens--are classified in U.S. Industry 315992, Glove and Mitten Manufacturing; ? Manufacturing leather apparel belts--are classified in U.S. Industry 315999, Other Apparel Accessories and Other Apparel Manufacturing; ? Manufacturing footwear--are classified in Industry 31621, Footwear Manufacturing; ? Manufacturing luggage of any material--are classified in U.S. Industry 316991, Luggage Manufacturing; ? Manufacturing handbags and purses--are classified in U.S. Industry 316992, Women's Handbag and Purse Manufacturing; ? Manufacturing personal leather goods, such as wallets and key cases, of all materials (except metal)--are classified in U.S. Industry 316993, Personal Leather Good (except Women's Handbag and Purse) Manufacturing; ? Manufacturing nonleather soles--are classified elsewhere based on the primary input material; ? Manufacturing leather apparel--are classified in U.S. Industry 315292, Fur and Leather Apparel Manufacturing; and ? Manufacturing leather gaskets--are classified in U.S. Industry 339991, Gasket, Packing, and Sealing Device Manufacturing.