4104.49.10.20 - Upper leather

This HTS classification, 4104.49.10.20, specifically designates "Upper leather" originating from tanned or crust hides and skins of bovine (including buffalo) or equine animals. These hides and skins are characterized by the absence of hair and may be split but are not further processed beyond the tanning or crusting stage. The key defining feature of this category is the intended end-use of the leather.

Distinguished from its sibling category, 4104.49.10.40 (Lining leather), this classification is applied to leather that is primarily intended for use in the outer parts of footwear, garments, and accessories. While both are derived from similar raw materials and undergo comparable preparation processes (tanning or crusting), the distinction lies in their functional application. Upper leather is typically processed to achieve specific aesthetic qualities and durability required for the visible and protective exterior of finished goods, whereas lining leather is designed for the interior surfaces.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 4104.49.10.20 hinges on confirming that the leather's physical properties and the seller's documentation or buyer's intent clearly indicate its suitability and designation for use as upper material in the manufacturing of footwear or other articles. Consideration is given to the grade, finish, and thickness typically associated with upper leather.