4101.50.20.00 - Upper and lining

This HTS category, 4101.50.20.00, specifically covers the upper and lining of raw hides and skins originating from bovine animals, including buffalo. These are whole hides and skins that weigh more than 16 kilograms but have a unit surface area not exceeding 28 square feet (2.6 square meters). Crucially, these materials are still in a raw or preserved state, meaning they have undergone processes like salting, drying, liming, or pickling, but have not yet been tanned or further prepared into leather for finished goods.

The distinction between this category and its sibling, 4101.50.30.00 ("Other"), lies in the specific designation of the hide or skin. While both fall under whole bovine hides and skins exceeding 16 kg and not exceeding 28 square feet in surface area, 4101.50.20.00 is reserved for those explicitly identified or intended for use as an "upper and lining." This implies a level of selection or preparation focused on these specific applications, whereas "Other" would encompass bovine hides and skins meeting the weight and size criteria but not specifically designated for upper and lining purposes, or those with characteristics not fitting the narrower definition.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this specific code is determined by the precise origin (bovine animals), weight and surface area criteria outlined, and the explicit identification as material intended for use as "upper and lining," distinguishing it from broader or less specific categories at the same level.