4107.11.10 - Upper leather; lining leather

This HTS subheading specifically covers upper and lining leather derived from bovine (including buffalo) or equine animals. This leather has undergone further preparation after tanning or crusting, and importantly, the hair has been removed. It can be presented in a split or unsplit state. The defining characteristics for this category are the animal origin (bovine or equine), the absence of hair, and its intended use as either upper or lining material in footwear, apparel, or accessories.

Within the broader classification of "Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114," this particular branch focuses on whole hides and skins that are full grains and have not been split. Furthermore, it narrows the scope to those originating from bovines with a unit surface area not exceeding 28 square feet (2.6 m2). This distinguishes it from leather exceeding this size or originating from other animals covered by broader headings.

The subcategories within 4107.11.10 are designed to further differentiate based on the functional application of the prepared leather. 4107.11.10.20 specifically pertains to leather intended for use as "upper leather," meaning the primary exterior material for footwear. Conversely, 4107.11.10.40 encompasses "lining leather," which is designated for the interior surfaces of footwear, garments, or other finished articles, providing comfort and durability from the inside.