4104.19.10.40 - Lining leather

This HTS category, 4104.19.10.40, specifically classifies "lining leather." This refers to tanned or crust hides and skins of bovine (including buffalo) or equine animals, which have been dehaired and may be split but not further processed. The key characteristic is their intended use as lining material for various articles, such as footwear, luggage, and apparel.

This classification is distinct from its sibling category, 4104.19.10.20, which covers "upper leather." While both are derived from similar raw materials and undergo similar tanning processes, the critical distinction lies in their intended application and, consequently, often their physical properties. Upper leather is designed for the exterior of footwear or garments and is typically thicker and more robust, whereas lining leather is thinner and often softer to provide comfort against the skin.

As this is a leaf node within the HTS, there are no further subcategories. Classification into this specific code is determined by the material (bovine or equine, dehaired, tanned or crust), the preparation (not further processed beyond splitting if applicable), the specific form (whole leather), its size constraint (not exceeding 28 square feet), and its designated end-use as lining material.