4104.11 - Full grains, unsplit; grain splits:

This HTS category, 4104.11, encompasses full grains of bovine or equine hides and skins that have been tanned or crust prepared, and are devoid of hair. Crucially, these hides and skins are not split at this level. This means the outermost, most desirable layer of the hide, which retains its natural grain pattern, is preserved. The "grain splits" portion of the parent description indicates that while other categories might include splits, this specific subcategory focuses solely on the full, unsplit grain.

Distinguishing 4104.11 from its sibling, 4104.19 ("Other"), is straightforward. Category 4104.19 would capture tanned or crust bovine or equine hides and skins that are *not* full grains, or are grain splits. Therefore, the presence of the intact, unsplit full grain is the defining characteristic of this 4104.11 classification. The "in the wet state (including wet-blue)" context further refines the scope, indicating these materials are in a hydrated condition after tanning, prior to further processing or drying.

Within this category, the subcategories serve to further delineate by size and form. The first subcategory, ": Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2):", specifies smaller whole hides. The subsequent subcategory, ": Other:", would encompass larger whole bovine hides, or potentially whole equine hides within the wet state, that do not meet the size criteria of the preceding subdivision. This allows for a more precise classification based on the physical dimensions of the leather pieces.