4104.41 - Full grains, unsplit; grain splits:

This HTS category, 4104.41, specifically covers full grains and grain splits of tanned or crust hides and skins from bovine (including buffalo) or equine animals that are without hair. The "full grains, unsplit" designation signifies that the outermost layer of the hide, containing the grain pattern, is intact and has not been divided into layers. "Grain splits," conversely, refers to portions of the hide that have been split such that the grain layer is removed or is not the outermost visible surface. These hides and skins are in a dry state, meaning they have undergone the crusting process, making them partially prepared but not fully finished into leather articles.

It is important to distinguish this category from its sibling, 4104.49, which covers "Other" tanned or crust hides and skins of bovine or equine animals. While both categories deal with crust leather, 4104.41 is more specific by detailing the treatment of the grain layer (full grain or grain split). Category 4104.49 would therefore encompass crust leather from these animals that does not fall under the specific descriptions of full grain or grain split.

This classification further divides into two subcategories based on the surface area of the leather. The first subcategory applies to whole bovine leather with a unit surface area not exceeding 28 square feet (2.6 m2). The second subcategory, "Other," would encompass whole bovine leather exceeding this size limit, as well as other types of bovine or equine crust leather that may not be whole or are otherwise differentiated. This subdivision allows for more granular classification based on the dimensions and presentation of the processed hides and skins.