4104.41.10.40 - Lining leather

This classification encompasses lining leather derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. The material is characterized by the absence of hair, and it may be split but not further prepared beyond this stage. Specifically, this category applies to whole bovine leather where the surface area of each individual hide does not exceed 28 square feet (2.6 square meters). The primary intended use for leather classified here is as a lining material within footwear, garments, or accessories.

This category is distinguished from its sibling category, 4104.41.10.20 (Upper leather), by its intended end-use. While both originate from similar raw materials and undergo similar processing, lining leather is specifically designed for interior applications requiring flexibility, breathability, and a smooth finish to enhance comfort, whereas upper leather is intended for the exterior of footwear and typically possesses greater durability and aesthetic appeal.

As this node represents a leaf category within the HTS, there are no further subcategories. Classification within this specific code is determined by the material's origin (bovine or equine), its processing state (tanned or crust, without hair, potentially split), its unit surface area (not exceeding 28 sq. ft.), and its designated function as lining leather.