4107.12.10.40 - Lining leather

This classification, 4107.12.10.40, specifically covers "lining leather" derived from bovine or equine animals. This type of leather has undergone further preparation after tanning or crusting, is de-haired, and may be split. The key characteristic of lining leather is its intended use as an interior material for footwear, garments, luggage, and other articles, where it provides a smooth, finished surface against the wearer or contents.

This category is distinguished from its sibling, 4107.12.10.20, which covers "upper leather." While both are made from prepared bovine or equine hides and skins, upper leather is designed for the exterior visible portions of footwear and other finished goods, often requiring greater durability, aesthetic appeal, and specific finishing treatments. Lining leather, conversely, prioritizes comfort, breathability, and a smooth tactile feel for internal applications. The unit surface area limitation of 28 square feet (2.6 m2) and the "grain splits" designation are common to both this category and its sibling.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under this code hinges on confirming that the leather meets all preceding criteria: originating from bovine or equine animals, further prepared after tanning or crusting, de-haired, split, and intended for use as lining material. This specifically excludes leather of heading 4114, which covers patent and metallic leather.