4104.49.40.60 - Other

This HTS category, 4104.49.40.60, encompasses tanned or crust hides and skins of bovine (including buffalo) or equine animals, which are without hair and have been split but not further prepared. Specifically, it covers leather that is neither upper leather nor sole leather, and does not fit into the more specific subdivisions of "upper leather." The key distinction here is that if a leather's primary intended use or defining characteristics align with those of upper leather (typically used for shoes, garments, or accessories) or sole leather (designed for the durable base of footwear), it would be classified elsewhere.

This classification serves as a residual category for bovine and equine leathers that do not meet the specific criteria for other subdivisions within the 4104.49.40 category. Examples might include specialty leathers for industrial applications, decorative purposes, or specific craft uses that do not conform to the standardized definitions of upper or sole leather. The crucial factor for classification within this "Other" category is the absence of hair, its state as tanned or crust, and its origin from bovine or equine animals, combined with the fact that it has been split but not significantly further processed beyond these basic preparations.