4104.11.30 - Buffalo

This category encompasses tanned or crust hides and skins of bovine animals, specifically including buffalo, that are devoid of hair and have not undergone further preparation beyond tanning or crusting. These hides and skins may be split into layers, but this splitting does not constitute "further preparation." The key characteristic is that they are in a "wet state," commonly referred to as "wet-blue" due to the chromium tanning process commonly used, which imparts a bluish hue. This definition applies to full grains that have not been split and also to those that have been split at the grain level.

Within the broader classification of tanned or crust hides and skins of bovine and equine animals without hair on, this specific node focuses on those in the wet state that are either full grains or grain splits. It is distinguished from other potential categories that might cover dried hides, those with hair remaining, or those that have undergone more advanced processing such as finishing or embossing. The "Other" designation at this level signifies that this category captures buffalo hides and skins meeting the wet state and grain split criteria that are not further delineated at this particular code.

The subcategories within this code provide a more granular classification based on the intended end-use of the leather. The primary distinction is between "Upper leather," which is specifically intended for footwear, and "Other," which encompasses buffalo hides and skins in this wet state and grain split condition that are designated for purposes other than footwear uppers. This differentiation is crucial for determining applicable duties and trade statistics.