4104.11.50 - Other
Sub-classifications
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4104 1150 80
Overview
This HTS classification, 4104.11.50, covers tanned or crust hides and skins of bovine or equine animals, without hair, that are not further prepared. Specifically, it encompasses those that are in a wet state, meaning they have undergone tanning but retain moisture. This category applies to full grains that have not been split, as well as grain splits, which are the upper layer of the hide after splitting. The "Other" designation indicates a residual category for materials meeting these broad criteria but not falling into more specific sub-classifications at this level.
This classification is distinct from its sibling category, 4104.11.40, which specifically enumerates "Upper leather; sole leather." While both fall under wet-state, full-grain, or grain-split bovine and equine hides, 4104.11.50 is a residual category for such hides when they do not meet the specific end-use designations of upper or sole leather as defined in the sibling. Essentially, if a wet-blue or crust hide meets the general description but is not clearly identifiable or intended for use as footwear components, it would likely be classified here.
The subcategory, 4104.11.50.80, further refines this classification by providing a residual classification for "Other" materials that have met all the preceding criteria. This indicates that within the scope of wet-state, full-grain, or grain-split bovine and equine hides not further prepared and not specifically designated as upper or sole leather, there are still finer distinctions that necessitate additional subdivision. This final "Other" subcategory captures any remaining items that fit the overarching description.