4104.41.30 - Buffalo

This HTS subheading, 4104.41.30, encompasses buffalo hides and skins that have undergone tanning or crusting, are presented in a dry state, and are further processed into full grains or grain splits. Crucially, these materials are devoid of hair and have not been subjected to additional preparation beyond the tanning/crusting process and splitting, if applicable. The classification emphasizes that these are intermediate products, not finished leather goods.

This category is distinguished from other classifications within the "Other" subheading by its specific inclusion of buffalo hides and skins. While other subheadings at this level might cover different animal types or degrees of processing, 4104.41.30 is precisely for buffalo, in a dry, tanned or crust state, as full grains or grain splits. This ensures accurate differentiation for trade purposes, focusing on the specific origin animal and the stage of processing.

Within this classification, two primary subcategories exist: "Upper leather" (4104.41.30.10) and "Other" (4104.41.30.60). The "Upper leather" designation signifies buffalo hides and skins specifically processed and suitable for the manufacture of footwear uppers. The "Other" subcategory captures any remaining buffalo hides and skins that fall under this heading but are not specifically designated for footwear uppers, allowing for a comprehensive classification of various intermediate uses.