4104.49.10 - Upper leather; lining leather

This HTS category, 4104.49.10, specifically covers upper leather and lining leather that has undergone tanning or crusting. These are hides and skins derived from bovine or equine animals, with the hair removed, and may have been split. The key characteristic is that they are in a dry state (crust) and are not further prepared beyond this initial processing.

Distinguishing this category from its sibling, 4104.49.20, is crucial. While both fall under "Other" crust leather of bovine or equine animals in the dry state, 4104.49.10 focuses exclusively on leather designated for use as upper material in footwear or as lining material within footwear. Sibling categories at this level would encompass other types of crust leather not specifically intended for these particular end-uses.

The subcategories within 4104.49.10 further refine the classification based on the intended application of the leather. 4104.49.10.20 is specifically for upper leather, which forms the external part of a shoe, requiring particular durability and aesthetic qualities. In contrast, 4104.49.10.40 is for lining leather, which is the material used on the interior of footwear, prioritizing comfort and moisture management. This differentiation allows for precise identification of leather based on its functional purpose within the final product.