4104.19.40 - Upper leather; sole leather

This HTS code, 4104.19.40, specifically classifies upper leather and sole leather that has undergone tanning or crusting. The material originates from bovine (including buffalo) or equine animals, and crucially, it is presented without hair. While these hides and skins may have been split, they have not undergone any further preparation beyond the tanning or crusting process. This category falls under the broader heading of tanned or crust hides and skins of bovine or equine animals that are not in the wet state.

Distinguishing this category from its sibling, 4104.19.50, the primary differentiator lies in the specific end-use of the leather. While 4104.19.50 covers "Other" tanned or crust hides and skins not further prepared, 4104.19.40 is reserved for those identified as suitable for use as upper leather (utilized in the construction of footwear uppers) or sole leather (used for shoe soles). This distinction is based on the physical characteristics, thickness, and temper of the leather which are optimized for these distinct applications.

Within this classification, further subdivisions exist to refine the classification based on specific types of leather. Subcategory 4104.19.40.10 pertains specifically to upper leather, indicating a lighter weight and more flexible material often treated for aesthetics and comfort. The other subcategory, 4104.19.40.60, captures "Other" types of sole leather, which are typically thicker, more durable, and possess properties suited for the demanding wear of shoe soles. These subdivisions allow for a more granular and precise classification of the finished leather product.