4104.19.40.60 - Other

This HTS category, 4104.19.40.60, specifically encompasses tanned or crust hides and skins of bovine or equine animals, without hair, that have undergone processing beyond initial tanning but are not further prepared. This includes materials that have been split or treated to achieve specific characteristics, as long as they haven't undergone additional manufacturing steps beyond those implied by "upper leather" or "sole leather." The "Other" designation at this level indicates a residual category for bovine or equine hides and skins that meet the general description of being tanned or crust, without hair, and in a wet state, but do not specifically fit into the preceding sub-classifications.

Distinguishing this category from its sibling, 4104.19.40.10 (Upper leather), is crucial. While both fall under the broader classification of tanned or crust bovine and equine hides and skins, this "Other" category serves as a catch-all for materials that, while processed, do not meet the specific functional or structural criteria typically associated with upper leather. This could include leather intended for purposes other than footwear uppers, or forms of split leather that, while tanned, are not designated as primary upper material. The key difference lies in the intended end-use and the resulting physical properties that define "upper leather" as a distinct category.

As this is a leaf node, there are no further subcategories to introduce. Therefore, the classification is determined by whether the processed bovine or equine hides and skins meet the general criteria of being tanned or crust, without hair, in a wet state, and not specifically classified as "Upper leather" under the sibling category. This residual classification is essential for ensuring that all eligible products are accounted for within the tariff schedule, providing a comprehensive framework for import and export regulations.