4107.12.10.20 - Upper leather

This HTS category, 4107.12.10.20, specifically covers "Upper leather" derived from bovine (including buffalo) or equine animals. This leather has undergone further preparation after tanning or crusting, and crucially, has had the hair removed. It is typically presented as whole hides and skins, or as grain splits. The defining characteristic of this classification is its intended use as material for shoe uppers and other footwear components.

The distinction between this category and its sibling, 4107.12.10.40 (Lining leather), lies primarily in the intended application and resulting physical characteristics. While both are prepared bovine or equine leathers, upper leather is generally thicker, more durable, and designed to withstand the stresses of footwear construction and wear. Lining leather, conversely, is typically thinner and softer, meant for the interior comfort of footwear. Both are grain splits of bovines and do not exceed 28 square feet in surface area, but the final finish and purpose differentiate them.

As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within 4107.12.10.20 is determined by confirming that the leather meets all the preceding criteria: originating from bovine or equine animals, hair removed, prepared after tanning/crusting, in grain split form, and intended for use as upper leather. The surface area limitation of 28 square feet is also a key determinant at this level.