4107.12.10 - Upper leather; lining leather

This HTS classification covers specific types of leather derived from bovine (including buffalo) or equine animals. The leather must have undergone further preparation after the tanning or crusting stages, excluding parchment-dressed leather which falls under a separate heading. Crucially, the hides and skins must be dehaired and can be split. The unit surface area of these hides and skins must not exceed 28 square feet (2.6 m2).

At this level of detail, we are specifically examining grain splits of bovine hides and skins meeting the size criteria. This distinguishes it from other potential classifications within Chapter 41 that might cover different animal origins, different levels of preparation, or different size limitations for the hides. The "grain splits" designation refers to leather produced by splitting the hide, where the outer surface (grain) remains intact.

The subcategories within this classification differentiate based on the intended end-use of the leather. "Upper leather" is specifically designated for footwear, garments, and accessories, characterized by its durability and aesthetic qualities. "Lining leather," conversely, is designed for the interior of these items, emphasizing comfort, breathability, and a smooth feel against the skin.