4104.41.40.10 - Upper leather

This HTS classification, 4104.41.40.10, specifically covers "Upper leather" derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These leathers are characterized by being without hair, whether or not they have been split, but have not undergone further preparation beyond tanning or crusting. The defining feature of this category is its intended use as material for the upper parts of footwear, such as shoes, boots, and sandals.

This category is distinguished from its sibling, 4104.41.40.60, which is designated for "Other" leathers falling under the same broader scope. While both are full-grain or grain-split, unsplit leathers in the dry state, the key differentiator is purpose and end-use. Category 4104.41.40.10 is exclusively for leather destined for footwear uppers, whereas the "Other" category would encompass leathers of bovine or equine origin that do not meet the specific criteria for upper leather but are otherwise similarly prepared (e.g., certain upholstery leathers that might be considered).

As this is a leaf node within the HTS classification system, there are no further subcategories. This means that any product meeting the description of "Upper leather" from bovine or equine animals, tanned or crusted, without hair, and unsplit or grain-split, will be classified under this specific code, provided it is not further prepared beyond the crusting stage and is intended for use in footwear uppers. The emphasis is on the material's form, preparation, and primary intended application.