4104.19.40.10 - Upper leather

This HTS classification covers "Upper leather," which specifically refers to tanned or crust hides and skins of bovine (including buffalo) or equine animals that are intended for use in the manufacture of footwear uppers. These leathers, when falling under this category, are characterized by their suitability for forming the visible and functional outer parts of shoes. They are processed to achieve specific finishes, thicknesses, and strengths required for this application, and are typically characterized by the absence of hair and may be split but not further prepared beyond tanning and crusting.

Within the broader category of "Other" tanned or crust hides and skins of bovine or equine animals, this specific classification distinguishes itself from its sibling category, 4104.19.40.60 "Other." While both fall under a series of "Other" subheadings, this node is exclusively for upper leather. The sibling category encompasses all other types of tanned or crust bovine or equine hides and skins that do not meet the specific criteria for upper leather or other explicitly defined categories within this HTS chapter, making it a residual category for materials not otherwise specified.

As this is a leaf node, there are no further subcategories to introduce. The classification concludes with the definition of upper leather, meaning that goods imported under this code will be definitively classified as such without further subdivision at this level. The key to accurate classification here lies in verifying the intended use of the processed hide or skin as specifically for footwear uppers, differentiating it from leathers destined for other applications like garments, upholstery, or accessories, which would fall under different HTS classifications.