4104.11.40.60 - Other

This HTS category, 4104.11.40.60, specifically covers "Other" types of tanned or crust hides and skins of bovine or equine animals, which are without hair and have been split. The "Other" designation at this level signifies materials that do not fit into the more specific sub-classifications of upper leather. These hides and skins, while processed through tanning or crusting and potentially split, are not further prepared beyond these initial stages and are not intended for use as upper leather.

To differentiate from its sibling category, 4104.11.40.10 (Upper leather), this classification encompasses split hides and skins of bovine or equine animals that are not specifically designated or processed for use in footwear uppers. While both fall under the broader heading of full grains, unsplit; grain splits, the "Other" category acts as a residual for split leather not meeting the criteria for upper leather production.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 4104.11.40.60 is determined by the absence of specific characteristics that would place the material into the upper leather category, ensuring a precise allocation of these processed hides and skins within the tariff schedule.