4104.19.10 - Upper leather; lining leather

This HTS classification, 4104.19.10, specifically covers tanned or crust hides and skins of bovine (including buffalo) or equine animals that are presented without hair. These leathers are suitable for further processing but have not undergone additional preparation beyond tanning or crusting and splitting. The key characteristic is their presentation in a state ready for use in the manufacture of various goods.

Distinguishing this category from its sibling, 4104.19.20.00, is crucial. While both fall under the broader "Other" designation within wet-state bovine leather not exceeding 28 square feet, 4104.19.10 focuses on leathers explicitly identified as either "upper leather" or "lining leather." This implies a specific quality, finish, or preparation intended for particular end-uses in footwear, garments, or accessories, whereas the sibling category likely encompasses a broader range of bovine leathers not meeting these specific end-use designations.

The subcategories, 4104.19.10.20 for "Upper leather" and 4104.19.10.40 for "Lining leather," further refine the classification based on the intended application. Upper leather is typically characterized by its durability, flexibility, and aesthetic qualities, designed for the exterior of footwear and apparel. Lining leather, on the other hand, is often softer and smoother, intended for the interior surfaces of these items to provide comfort and a finished appearance. This distinction allows for more precise tariff application based on the functional purpose of the tanned hide.