4104.19.50.40 - Grains

This HTS category, 4104.19.50.40, specifically covers "Grains" within the broader classification of tanned or crust hides and skins of bovine or equine animals that are without hair. The term "Grains" in this context refers to the uppermost layer of the hide, which retains its natural grain pattern after the tanning process. These are typically split hides, meaning they have been divided into layers, and this particular subheading isolates the split layer that retains the original grain surface.

This subheading is distinguished from its sibling category, 4104.19.50.70 ("Other"), by the explicit focus on the grain side of the split leather. While both fall under "Other" splits, this category is for those where the natural grain surface is present and intact. The "Other" sibling would likely encompass splits where the grain has been removed, corrected, or further processed in a manner not specified by the "Grains" descriptor.

As this is a leaf node within the HTS database, there are no further subcategories to introduce. Classification at this level relies on the precise identification of the material as a split hide or skin of bovine or equine origin, possessing the original grain surface, and being in a wet-blue or otherwise tanned state, but not further prepared beyond that initial tanning and splitting.