4104.49 - Other:

This HTS category, 4104.49, encompasses tanned or crust hides and skins of bovine (including buffalo) or equine animals that are free of hair and have not undergone further preparation beyond splitting. These leathers are in a dry state, commonly referred to as "crust" leather, meaning they have been processed through tanning but have not yet been finished with dyes, coatings, or other surface treatments that would alter their appearance or feel beyond the tanning process itself.

This classification is distinct from its sibling, 4104.41, which specifically covers full grains that are unsplit or are grain splits. While both fall under crust hides and skins, 4104.49 is for all other crust bovine or equine leathers that do not meet the precise criteria of full grains or grain splits. This includes leathers that may have been split to create multiple layers where the grain layer is not intact or present.

Within this category, further subdivisions exist to distinguish leathers based on their surface area. One subcategory addresses whole bovine leathers with a unit surface area not exceeding 28 square feet (2.6 m2), indicating a focus on smaller hides. The "Other" subcategory within 4104.49 will therefore capture all remaining crust bovine and equine leathers that do not fit the specific size constraint of the first subcategory, effectively covering larger hides or those not classified as whole bovine leather meeting the specified area limitation.