4104.41.20.00 - Other

This HTS classification covers whole bovine leather, originating from bovine or equine animals, that has been tanned or crust processed and is devoid of hair. Crucially, this leather must be in its entirety, not split into layers, and its surface area must not exceed 28 square feet (2.6 square meters). This specification differentiates it from larger single pieces of leather, even if they meet the other criteria.

The primary distinction of this category lies in its exclusion of "upper leather" and "lining leather," classified under 4104.41.10. While both classifications relate to tanned bovine or equine hides, the sibling category specifically denotes leather prepared for footwear uppers or interior shoe lining. The "Other" designation here implies that this leather is intended for applications beyond those specialized uses, such as upholstery, accessories, or other leather goods where the entire hide or a large, unsplit portion is utilized without specific tailoring for footwear.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, the classification hinges on the precise physical characteristics: the type of animal hide (bovine/equine), the processing (tanned/crust), the absence of hair, its unsplit nature, and the critical surface area limitation of 28 square feet. This ensures that only specific, whole pieces of bovine leather meeting these detailed requirements are accurately classified here.