4104.11.10 - Upper leather; lining leather

This HTS category, 4104.11.10, specifically classifies tanned or crust hides and skins of bovine or equine animals that are without hair, have not been split beyond the grain layer (full grains or grain splits), and are in a wet state. A key defining characteristic is that these leathers are whole pieces with a unit surface area not exceeding 28 square feet (2.6 square meters). This designation is crucial for differentiating these specific leathers from other preparations of bovine or equine hides within Chapter 41.

The distinction from its sibling category, 4104.11.20.00, lies in the physical size of the leather pieces. While this category focuses on whole bovine leathers limited to a maximum surface area of 28 square feet, the sibling category "Other" would encompass leathers that do not meet this specific size criterion or fall outside the enumerated descriptions within this parent level.

Within this category, further subdivisions exist to distinguish between the primary end-uses of these particular leathers. Subcategory 4104.11.10.20 pertains to "Upper leather," which is intended for use in the manufacturing of footwear uppers, bags, garments, and similar articles where durability and appearance are paramount. Conversely, subcategory 4104.11.10.40 covers "Lining leather," which is typically thinner and softer, designed for the interior of footwear, bags, and garments, providing comfort and a finished interior.