4104.11.40 - Upper leather; sole leather

This HTS category, 4104.11.40, specifically encompasses tanned or crust hides and skins of bovine (including buffalo) or equine animals, which are processed without hair and may be split but not further prepared. The key characteristic here is that these are full grains, unsplit, or grain splits, meaning the original grain surface of the hide is largely intact, or if split, the top layer retaining the grain is present. This classification applies to leather that has undergone tanning or crusting but has not yet been further finished or processed into final articles.

Distinguishing this category from its sibling, 4104.11.50 ("Other"), is crucial. While both fall under the broader "Other" classification at this sub-level, 4104.11.40 is reserved for the specific types of full grains and grain splits mentioned. Any tanned or crust bovine or equine hides and skins that do not meet the criteria of being full grains or grain splits would likely fall under the "Other" sibling.

Within 4104.11.40, further subdivisions exist to refine the classification based on intended use. The subcategories 4104.11.40.10 and 4104.11.40.60 differentiate between "Upper leather" and "Other" respectively. This distinction is important as upper leather is specifically prepared for use in footwear, while the "Other" subcategory would encompass remaining full grain and grain split tanned hides and skins not designated for footwear uppers, potentially for use in other leather goods.