4104.19.20.00 - Other

This HTS category, "Other," within the subcategory of whole bovine leather not exceeding 28 square feet (2.6 m2) and in the wet state, encompasses bovine hides and skins that have undergone tanning or crusting processes. Crucially, these are hides and skins that are free of hair, have not been further prepared beyond splitting (if applicable), and do not fit the description of upper or lining leather. The primary defining characteristic for inclusion here is the exclusion from the more specific "Upper leather; lining leather" category.

Therefore, this classification captures whole bovine leathers in the wet state, less than the specified surface area, which are not intended for use as shoe uppers or for the interior lining of footwear, bags, or other articles. Examples might include certain types of upholstery leather, or raw tanned hides intended for further processing into specialized leather goods where the distinction from shoe-grade leather is significant. The "Other" designation signifies a residual category for products that meet the broader criteria of the parent headings but are not specifically delineated by the more narrowly defined sibling categories.