4107.11.60.10 - Upper leather

This HTS category, 4107.11.60.10, specifically classifies upper leather derived from bovine (including buffalo) or equine animals. This leather has been further prepared after tanning or crusting and is devoid of hair. It may be split, but the defining characteristic of this classification is its suitability for use in the manufacturing of footwear uppers, as well as other apparel like jackets, gloves, and accessories. The material is typically characterized by its finished surface, designed for aesthetic appeal and durability in end-use applications.

Distinguishing this category from its sibling, 4107.11.60.60 (Sole leather), is crucial for accurate classification. While both originate from similar animal hides and undergo comparable post-tanning treatments, their intended end-use is the primary differentiator. Sole leather is specifically prepared for the durable construction of shoe soles, possessing qualities of abrasion resistance and rigidity. Upper leather, in contrast, is designed for flexibility, comfort, and the desired visual finish for the exterior of footwear and other wearable items. The physical properties and finishing treatments will reflect these distinct functional requirements.

As this node represents a leaf within the HTS structure, there are no further subcategories to introduce. The classification is finalized at this level, based on the specific type of leather (upper leather) and its source material (bovine or equine), after it has been further processed post-tanning and is free of hair. Classification decisions at this point rely heavily on the exact physical characteristics and intended application as outlined in trade regulations and customs rulings.