4104.19.10.20 - Upper leather 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 15% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category specifically covers "Upper leather" derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These leathers are characterized by the absence of hair and can be whole or split, but must not have undergone further preparation beyond tanning or crusting. The primary defining characteristic of upper leather is its intended use in the manufacture of footwear uppers, as well as for other items like gloves and garments.
It is important to distinguish this category from its sibling, 4104.19.10.40, which is classified as "Lining leather." While both originate from similar raw materials and undergo similar initial processing, upper leather is specifically selected and prepared for its durability, flexibility, and aesthetic qualities suitable for the exterior of footwear and apparel. Lining leather, conversely, is typically thinner and chosen for its comfort and smooth finish against the skin, often used for the interior components of shoes, bags, or garments.
As this classification represents a leaf node within the HTS structure, there are no further subcategories to introduce. The classification of a particular leather as "Upper leather" under 4104.19.10.20 hinges on its physical attributes and, most crucially, its intended end-use. Practical considerations for classification include evaluating the leather's thickness, grain pattern, and the presence of any finishing treatments that are typical for footwear uppers.