4104.11.10.20 - Upper leather 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 15% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4104.11.10.20, specifically covers "Upper leather" derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These leathers are characterized by being without hair on, and may be split but are not further prepared beyond these initial tanning and crusting processes. The key defining feature of this subcategory is its intended end-use as material for footwear uppers.
It is crucial to distinguish this category from its sibling, 4104.11.10.40, which classifies "Lining leather." While both originate from the same base materials and undergo similar initial processing, their classification is determined by their primary functional purpose. Upper leather is designed for the external visible components of footwear, requiring specific aesthetic and durability qualities, whereas lining leather is intended for the internal parts of footwear, emphasizing comfort and moisture management.
As this node represents a leaf category within the HTS, there are no further subcategories. The classification is final at this level, focusing on the distinct application of bovine or equine leather as upper material for footwear. This designation aids customs officials in accurately identifying and duty-rating goods based on their specific type and intended use.