4104.41.10.20 - Upper leather

This HTS category, 4104.41.10.20, specifically classifies "upper leather" derived from tanned or crust hides and skins of bovine or equine animals. These hides and skins are processed to remove hair and may be split, but are not further prepared beyond this stage. The key characteristic for inclusion here is that the leather is intended for use in the manufacture of shoe uppers, and other footwear components that form the outer part of the shoe.

This classification is distinguished from its sibling category, 4104.41.10.40, which covers "lining leather." While both are derived from similar raw materials and processing, the intended end-use is the primary differentiator. Upper leather is designed for durability, flexibility, and aesthetic appeal as the exterior of footwear, whereas lining leather is typically softer and intended for comfort against the foot.

As this is a leaf node within the HTS database, there are no further subcategories under this specific code. Classification within this category is definitive based on the material's origin (bovine or equine), its preparation (tanned or crust, without hair, potentially split), its surface area limitations, and most importantly, its intended use as upper leather for footwear.