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.
The subsector's revenue for the year 2008 was approximately $5.3 billion USD, with an estimated gross profit of 28.87%. Import was valued at $29.5 billion USD from 204 countries. The subsector also exported $3.2 billion USD worth of merchandise to 160 countries. Adding import value to and subtracting export value from the subsector's shipment value, the total domestic demand for the subsector in 2008 was $31.6 billion USD.