4104.11.20.00 - Other

This HTS category, 4104.11.20.00, covers specific types of tanned or crust hides and skins derived from bovine (including buffalo) or equine animals, which are devoid of hair and have not undergone further preparation beyond splitting. The primary focus here is on whole bovine leather pieces that meet a precise size criterion, not exceeding 28 square feet (2.6 square meters) in surface area. This excludes leather that has been further processed, such as being cut into specific shapes for particular uses or subjected to additional finishing treatments beyond the basic tanning or crusting process.

Distinguishing this category from its sibling, 4104.11.10, is crucial. While both fall under full grains and grain splits in the wet state, 4104.11.10 specifically designates upper leather and lining leather. In contrast, 4104.11.20.00 encompasses "Other" types of whole bovine leather that do not qualify as upper or lining leather, provided they meet the size limitation and are not further prepared. This implies that leather for other applications, or simply larger pieces of whole leather not designated for footwear, would fall into this residual category.

As this is a leaf node within the HTS classification, there are no further subcategories. Therefore, the classification hinges entirely on the precise interpretation of "Other" whole bovine leather pieces, not exceeding 28 square feet, that are tanned or crust, hairless, and not further prepared. Importers and exporters should carefully consider the specific characteristics and intended use of the leather to ensure accurate classification, paying close attention to the established physical dimensions and the absence of any preparatory steps beyond splitting.