4104.49.10.40 - Lining leather

This HTS classification, 4104.49.10.40, specifically identifies "lining leather." This category encompasses tanned or crust hides and skins of bovine (including buffalo) or equine animals that have been processed to be hairless, may be split, but are not further prepared beyond this tanning and splitting stage. The defining characteristic of this "lining leather" is its intended use as a supple, often thinner, material specifically designed for the interior lining of footwear, bags, garments, and other finished articles.

Distinguishing itself from its sibling category, 4104.49.10.20, which covers "upper leather," this "lining leather" is differentiated by its functional purpose and often its physical attributes. While both originate from the same raw materials and undergo similar initial processing, lining leather is typically characterized by a softer feel, greater flexibility, and a smoother finish, optimized for comfort against the skin or as an internal support layer rather than for the external structural and aesthetic qualities required of upper leather.

As a leaf node in the HTS database, there are no further subcategories under 4104.49.10.40. Therefore, classification within this code relies on meeting the criteria of being whole bovine leather of a unit surface area not exceeding 28 square feet (2.6 m2), having been tanned or crusted, de-haired, and specifically intended and prepared for use as lining material.