4104.49.30.10 - Upper leather

This HTS category, 4104.49.30.10, specifically classifies "Upper leather" derived from tanned or crust hides and skins of bovine (including buffalo) or equine animals. Crucially, these hides and skins must be free of hair, and while they may be split, they cannot have undergone further preparation beyond tanning or crusting. This designation is significant for footwear manufacturers, as "upper leather" refers to the portion of the hide specifically intended for use as the visible exterior of shoes and boots, requiring specific aesthetic and performance qualities.

This subcategory is distinguished from its sibling, 4104.49.30.60 ("Other"), by its intended use. While both fall under the broader umbrella of "Other" non-specific preparations within the crust category of bovine/equine hides and skins, this particular code pinpoints material designated for shoe uppers. The sibling category would encompass other applications for such leather that do not meet the specific requirements or designation of upper leather.

As this is a leaf node within the HTS, there are no further subcategories. The classification is precise, focusing on the material type (bovine/equine, hairless, tanned/crust), processing state (split but not further prepared), and intended end-use (upper leather). Therefore, any material that meets these criteria, and is of buffalo origin, would fall under this specific HTS code.