4104.41.10 - Upper leather; lining leather

This HTS classification, 4104.41.10, specifically pertains to tanned or crust hides and skins of bovine or equine animals, which have been processed and are free of hair. The designation "crust" indicates that these hides and skins have undergone a tanning process and are in a dry state, ready for further processing or use. This particular subheading focuses on full-grain leather that has not been split into multiple layers, or if it has been split, only the grain layer is included. It further refines this by specifying whole bovine leather where the surface area of each piece does not exceed 28 square feet (approximately 2.6 square meters).

This category is distinguished from its sibling, 4104.41.20.00, which covers "Other" types of leather that do not meet the specific criteria of whole bovine leather within the specified size limit. While 4104.41.10 is detailed in its material and size characteristics, 4104.41.20.00 acts as a broader category for other crust bovine or equine leathers that fall outside these precise parameters.

The subcategories under 4104.41.10.20 and 4104.41.10.40 further specify the intended end-use of this particular type of leather. 4104.41.10.20 is designated for "Upper leather," which is typically used in the manufacturing of footwear and other articles where a durable and aesthetically pleasing outer surface is required. Conversely, 4104.41.10.40 is reserved for "Lining leather," which is generally softer and more flexible, intended for the interior components of garments, bags, or footwear to provide comfort and structure. These subdivisions facilitate more precise tariff application based on the leather's primary function.