4104.41.40 - Upper leather; sole leather

This HTS category, 4104.41.40, specifically encompasses upper leather and sole leather derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These leathers are characterized by the absence of hair and may have been split but have not undergone further preparation beyond the tanning or crusting process. This classification is for dry-state leathers that have been processed to a stable, ready-to-use form suitable for the footwear industry.

Distinguishing this category from its sibling, 4104.41.50 (Other), is crucial. While 4104.41.50 would cover other types of tanned or crust bovine or equine hides and skins not otherwise specified within this grouping, 4104.41.40 is precisely defined by its end-use applications as upper or sole leather. Therefore, any tanned or crust leather from these animal hides that is not intended or prepared for use as upper or sole leather would fall under the "Other" sibling category.

Within 4104.41.40, further subclassification exists to delineate specific applications. The subcategories 4104.41.40.10 for upper leather and 4104.41.40.60 for other types of sole leather allow for more granular tracking and tariff application based on the distinct physical properties and manufacturing processes associated with each. This subdivision reflects the specialized nature and varying quality requirements for leathers used in different parts of footwear.