4104.11.10.40 - Lining leather

This HTS classification, 4104.11.10.40, specifically covers "lining leather" derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These leathers are characterized by being without hair, and while they may be split, they have not undergone further preparation beyond tanning or crusting. The scope is further refined to include whole bovine leather with a unit surface area not exceeding 28 square feet (2.6 square meters). This category is distinguished from its sibling, 4104.11.10.20 (Upper leather), by its intended end-use. While upper leather is designed for the exterior of footwear, garments, and accessories, lining leather is specifically processed and finished for the interior components of these items, offering a smooth and comfortable feel.

The defining characteristic of this category is its function as a lining material. Unlike upper leather, which prioritizes durability and aesthetic appeal for external use, lining leather is selected for its pliability, breathability, and smooth texture to provide comfort and a finished interior to products such as shoes, handbags, and garments. The physical properties and finishing treatments applied to lining leather are optimized for direct contact with the wearer's skin or other internal materials, ensuring a high-quality internal construction.

As this is a leaf node in the HTS classification structure, there are no further subcategories. Classification at this level is definitive for lining leather that meets the specified criteria regarding animal origin, processing, hair removal, and surface area. The practical application of this leather as an interior lining is the primary determinant for its classification under this code.