4107.12.60.10 - Upper leather

This HTS classification, 4107.12.60.10, specifically covers "Upper leather" derived from bovine (including buffalo) or equine animals. This leather has undergone further preparation after tanning or crusting, such as parchment dressing, and importantly, it is devoid of hair. It can be either whole hides or skins, or split into layers, but the defining characteristic for this subcategory is its intended use as upper material for footwear, bags, and other items where a smooth, finished surface is required.

The distinction between this category and its sibling, 4107.12.60.60 (Sole leather), lies in their primary application. While both are prepared leather from bovine or equine animals and lack hair, "Upper leather" is designed for the visible, flexible parts of finished goods that require aesthetics and comfort. "Sole leather," conversely, is typically denser, more durable, and intended for the load-bearing bottoms of footwear.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification of a particular leather as "Upper leather" under this code hinges on its physical characteristics and intended end-use, distinguishing it from other prepared leathers that may have different applications or come from different animal sources.