4104.41.30.10 - Upper leather

This HTS classification, 4104.41.30.10, specifically identifies "Upper leather" derived from buffalo hides. This category encompasses tanned or crust leather from bovine or equine animals that has been processed to remove hair and may be split, but has not undergone further preparation. The key characteristic is that it is intended for use in the manufacture of footwear uppers.

This category is distinguished from its sibling, 4104.41.30.60 "Other," by its designated end-use. While both are crust buffalo hides, 4104.41.30.10 is specifically identified for footwear uppers, implying a certain grade or finish suitable for this application. The "Other" category would encompass crust buffalo hides not intended for footwear uppers, or those that do not meet the specific criteria for upper leather.

As this is a leaf node, there are no further subcategories. Classification within this code relies on the precise identification of the material as buffalo hide, in a crust (dry) state, unsplit or grain split, and its intended use as upper leather for footwear. The absence of further processing beyond tanning and splitting is also a critical defining factor.