4107.11.10.20 - Upper leather

This HTS category, 4107.11.10.20, specifically covers "upper leather" derived from bovine or equine animals. This designation refers to leather that has been further prepared after tanning or crusting, is presented without hair, and may be split. The key defining characteristic of this leather is its intended use as the primary material for shoe uppers, as well as for other footwear components like quarter panels and vamp sections. It is characterized by its durability, flexibility, and ability to be shaped and finished for aesthetic appeal and protective functions.

This classification is distinct from its sibling category, 4107.11.10.40, which covers "lining leather." While both are prepared leather from bovine or equine animals, upper leather is generally thicker, more robust, and designed to withstand external wear and tear. Lining leather, in contrast, is typically thinner, softer, and intended for comfort and moisture management on the interior surfaces of footwear. The physical properties and intended end-use are the primary differentiators between these two closely related categories.

As a leaf node, this category does not have further subdivisions. Therefore, understanding its scope relies on recognizing the specific qualities that define "upper leather" within the broader context of prepared leather from bovine and equine sources. Classification within this code will depend on confirming that the leather meets the criteria of being whole hides or skins, full grain and unsplit, not exceeding 28 square feet (2.6 m2) in unit surface area, and specifically intended for use as upper leather.