4104.41.40.60 - Other

This HTS category, 4104.41.40.60, specifically encompasses "Other" crust, full grain, unsplit, or grain split bovine, buffalo, or equine hides and skins, not further prepared, that are intended for use as upper leather or sole leather but do not fall into the more specific sub-classification. The defining characteristic is that these are dry (crust) hides and skins, meaning they have undergone the tanning process and are ready for further processing into finished leather goods.

Distinguishing this category from its sibling, 4104.41.40.10 (Upper leather), is crucial. While both deal with crust hides and skins for footwear, this "Other" category serves as a residual classification. It is intended for those crust hides and skins that possess the inherent qualities suitable for either upper or sole leather production but are not explicitly defined or classified under the "Upper leather" heading, potentially due to specific finishing characteristics, thickness variations, or other minor distinctions not covered by the primary "Upper leather" designation at this level.

As this node is a leaf node, there are no further subcategories. Classification within 4104.41.40.60 is determined by excluding goods that precisely fit the description of the sibling category, ensuring that all suitable crust bovine, buffalo, or equine hides and skins, whether full grain or grain split and unsplit, are appropriately accounted for within this residual classification.