The epithet, cornea, is in reference to the cortex appearing hard and close textured.

Niebla cornea is further characterized by the presence of the lichen substance sekikaic acid, along with triterpenes and pigments concentrated near base.

Niebla cornea was recognized as a result of conducting a taxonomic revision of the genus, starting in 1986.

For many years it had been included under a very broad species concept, Niebla homalea, which has since been distinguished by its narrower regularly twisted branches.

The epithet was also chosen to further contrast its distinction from that of N. eburnea that was first recognized in May 1985 as being different from N. homalea while collecting a sample for anti-HIV screening in northern Baja California.