4104.49.50.00 - Other 🖩

This classification, HTS Code 4104.49.50.00, encompasses "Other" tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, that have been split but not further prepared. This residual category applies to goods that do not fit into more specific subheadings within the broader categories of tanned or crust hides and skins. The key characteristic is that these are processed hides and skins, meaning they have undergone tanning or crusting to stabilize them, and the hair has been removed. They are typically in a dry state.

To distinguish this category from its sibling, 4104.49.40, which specifically covers "Upper leather; sole leather," this subheading is for tanned or crust hides and skins that are *not* designated for use as upper or sole leather. Therefore, it includes bovine or equine hides and skins that may have undergone the necessary preparation but are intended for applications other than footwear components, or where their specific end-use is not defined by the upper or sole leather classification.

As this is a leaf node, there are no further subcategories to introduce. Classification within this 4104.49.50.00 subheading hinges on the exclusion from more specific provisions within Chapter 41, particularly those detailing specific grades or intended uses of tanned bovine and equine hides and skins. Customs officers will examine the nature of the processing and the absence of hair, along with the fact that they are not further prepared, to determine if they fall into this residual "other" category.