Other Leather and Allied Product Manufacturing This industry comprises establishments primarily engaged in manufacturing leather products (except footwear and apparel) from purchased leather or leather substitutes (e.g., fabric, plastics). Billfolds, all materials, manufacturing Boot and shoe cut stock and findings, leather, manufacturing Dog furnishings (e.g., collars, harnesses, leashes, muzzles), manufacturing Luggage, all materials, manufacturing Purses, women's, all materials (except metal), manufacturing Shoe soles, leather, manufacturing Toilet kits and cases (except metal) manufacturing Watch bands (except metal) manufacturing Welders' jackets, leggings, and sleeves, leather, manufacturing