4107.11.10.40 - Lining leather

This HTS classification, 4107.11.10.40, specifically designates "lining leather" derived from bovine or equine animals. This material is characterized by being further prepared after tanning or crusting, with the hair completely removed. Crucially, it is derived from whole hides and skins that are unsplit and exhibit a full grain. The classification also requires that the unit surface area of these hides does not exceed 28 square feet (2.6 m²).

This category is distinguished from its sibling, 4107.11.10.20, which covers "upper leather." While both are types of finished leather from bovine or equine animals meeting the same tanning and surface area criteria, their intended end-use is the differentiating factor. Upper leather is specifically designed for the exterior parts of footwear, bags, or other similar articles, often requiring greater durability and a more finished appearance. Lining leather, conversely, is intended for the interior surfaces of these articles, emphasizing flexibility, comfort, and a smooth feel against the skin.

As this is a leaf node within the HTS classification system, there are no further subcategories. The classification is precise, encompassing the specific type of processed leather, its origin (bovine/equine), the absence of hair, whether it has been split (though here it refers to unsplit full grain), and its maximum size. This level of detail ensures accurate identification for customs purposes, focusing on the physical characteristics and the intended function as interior lining material.