4104.19 - Other:

This HTS category, 4104.19, encompasses tanned or crust hides and skins of bovine (including buffalo) or equine animals that have been dehaired. These materials are classified here if they are not further prepared beyond the tanning or crusting stage, and importantly, are not full grains or grain splits that remain unsplit. The "other" designation signifies that these products do not fit the specific criteria outlined in sibling categories.

Distinguishing this category from its sibling, 4104.11 (Full grains, unsplit; grain splits), is crucial. While 4104.11 specifically addresses whole hides or parts thereof where the original grain layer is intact and unsplit, 4104.19 covers dehaired bovine or equine hides and skins that may have undergone splitting or other preparations but are not specifically classified as full grains or grain splits. The key differentiator lies in the treatment of the grain layer and whether the material is precisely defined as "full grains, unsplit; grain splits."

Within 4104.19, further distinctions are made based on the unit surface area of the leather. Subcategories differentiate between whole bovine leather not exceeding 28 square feet (2.6 m2) and "other" leather, implying that larger pieces or leathers prepared in a manner not fitting the specific size criterion will fall under the latter. This segmentation allows for more precise classification based on both the processing of the hide and its physical dimensions.