4104.49.40 - Upper leather; sole leather

This HTS category, 4104.49.40, encompasses upper leather and sole leather derived from bovine or equine animals. These leathers are tanned or crust, meaning they have undergone a preservation process, and are devoid of hair. The "without hair on" specification is crucial, distinguishing these from leathers that retain their natural outer covering. Furthermore, the classification applies to hides and skins that are not further processed beyond splitting, if any.

This specific classification is distinguished from its sibling, 4104.49.50.00, which covers "Other" tanned or crust bovine or equine hides and skins without hair on, not further prepared, and not otherwise specified. While this sibling acts as a residual category, 4104.49.40 specifically directs items to either upper or sole leather. The distinction is often based on the intended use and physical characteristics, such as thickness, flexibility, and finishing, which are optimized for either shoe uppers or shoe soles respectively.

Within 4104.49.40, further subcategories exist to refine the classification. 4104.49.40.10 specifically designates "Upper leather," which is typically characterized by its suppleness, fine grain, and suitability for fashion and comfort applications in footwear. The remaining portion of this category, classified under 4104.49.40.60, captures "Other" leathers fitting the general description of upper or sole leather but not meeting the specific criteria for upper leather. This often includes sole leather, which is distinguished by its durability, density, and resistance to wear.