4104.11.30.10 - Upper leather

This HTS subheading covers upper leather derived from bovine (including buffalo) or equine animals that have been tanned or crust-finished and are de-haired. The key characteristic is that these hides and skins, whether full grain or grain splits, are not further prepared beyond these initial tanning processes and are specifically intended for use as upper material in footwear or other similar articles. This designation excludes lower-quality splits or leathers intended for lining or other purposes.

The distinction lies in the intended use and processing. While other subcategories at this level might encompass different types of bovine or equine leather or processing stages, 4104.11.30.10 is specifically for "upper leather" from buffalo, signifying its suitability for the external parts of footwear. This contrasts with potential sibling categories that may cover different animal types or leathers intended for different applications within the broader classification of tanned hides.

As this is a leaf node within the HTS database, there are no further subcategories. Classification under this specific code relies on identifying the raw material (bovine/equine, specifically buffalo), the processing (tanned or crust, de-haired), and the intended end-use as upper leather, distinguishing it from less prepared or differently utilized leathers.