4104.11.40.10 - Upper leather

This HTS classification, 4104.11.40.10, specifically designates "Upper leather" derived from tanned or crust hides and skins of bovine or equine animals. These are characterized by the absence of hair, and can be either full grains, unsplit, or grain splits that have undergone the tanning process. The "upper leather" designation signifies its primary intended use in the manufacture of footwear, bags, and other articles where the outer surface or "upper" is a key component.

The distinction between this category and its sibling, 4104.11.40.60 ("Other"), lies in the specific application. While both fall under the broader classification of full grains and grain splits in the wet state, 4104.11.40.10 is narrowly defined for leather intended as uppers, implying a certain quality, finish, and flexibility suitable for shaping and assembly into the upper parts of finished goods. The "Other" category would encompass similar tanned or crust hides and skins of bovine or equine animals, without hair, but not specifically designated or prepared for upper leather applications.

As this is a leaf node in the HTS database, there are no further subcategories. Therefore, classification under 4104.11.40.10 relies on the clear identification of the material as tanned or crust bovine or equine hide or skin, without hair, which has been split or unsplit (full grain), and is intended for use as the exterior component in manufactured articles, most commonly footwear. Careful consideration of the intended end-use and the physical characteristics of the leather will be crucial for accurate classification.