15 Manufacture of leather and related products of other materials

This division includes dressing and dyeing of fur and the transformation of hides or skins into leather by tanning or curing and fabricating the leather into products for final consumption.

It also includes the manufacture of direct substitute products (like-products) made from materials other than leather (for example, rubber footwear, textile luggage). Products made from leather substitutes are included here, because they are made in ways similar to those in which leather products are made (for example, luggage) and are often produced in the same unit.