4101.20.20.00 - Upper and lining

This HTS category, 4101.20.20.00, specifically covers upper and lining materials derived from whole, unsplit hides and skins of bovine animals (including buffalo). These hides must not exceed certain weight thresholds when processed (8 kg when dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted, or otherwise preserved). Crucially, the hides classified here are those prepared but not tanned, parchment-dressed, or further processed into leather. The focus is on the initial stages of hide preparation suitable for use as upper or lining components in footwear, apparel, or other leather goods.

The distinction between this category and its sibling, 4101.20.30.00 ("Other"), lies in the specified intended use. While the sibling category likely encompasses other bovine hides and skins meeting the general criteria but not specifically designated for upper and lining applications, this classification is precise in identifying materials intended for these particular garment and footwear components. This designation aids in differentiating raw or semi-processed hides based on their anticipated role in downstream manufacturing.

As this is a leaf node, there are no further subcategories within 4101.20.20.00. The classification is complete at this level, indicating that no further breakdown of bovine hides and skins specifically for upper and lining purposes is provided within this particular branch of the HTS. Therefore, the classification hinges entirely on meeting the defined physical characteristics and the intended application as upper or lining material.