4104.49.30 - Buffalo

This HTS category, 4104.49.30, specifically covers buffalo hides and skins that have been tanned or are in the crust state and are devoid of hair. This includes materials that have undergone initial processing to stabilize them from putrefaction but have not yet been further prepared into finished leather goods. The classification extends to these hides and skins regardless of whether they have been split into different layers, as long as no further manufacturing processes have been applied beyond the tanning or crusting stage.

Within the broader classification of tanned or crust bovine or equine hides and skins, without hair on, this subcategory for "Buffalo" distinguishes itself by its specific animal origin. While the parent category encompasses all bovine (including buffalo) and equine hides, this node focuses exclusively on those derived from buffalo. It also differs from other potential sibling categories by its specific processing state: being in the dry state and categorized under "Other" within the "In the dry state (crust)" and "Other" parent nodes.

The subcategories, 4104.49.30.10 (Upper leather) and 4104.49.30.60 (Other), represent further distinctions based on the intended use or specific characteristics of the buffalo hides and skins. "Upper leather" pertains to those splits or whole hides specifically prepared for use in footwear uppers. The "Other" subcategory captures all remaining buffalo hides and skins that do not meet the specific criteria for upper leather, encompassing a wider range of potential applications or less defined qualities within this processed state.