4107.19.10 - Upper leather; lining leather

This HTS classification, 4107.19.10, specifically covers certain types of leather derived from bovine (including buffalo) or equine animals. The leather is further processed after the tanning or crusting stage and is characterized by the absence of hair. This category includes parchment-dressed leather and encompasses hides and skins that may have been split. Crucially, it excludes leather falling under heading 4114.

At this specific level of detail, the category distinguishes itself by focusing on whole hides and skins that are not further subdivided by specific end-use or characteristics not already captured in higher-level headings. The previous "Other" designation at a higher level signifies that these are not otherwise specifically enumerated.

Within this classification, further subdivision occurs based on the intended use of the leather. The subcategories 4107.19.10.20 and 4107.19.10.40 differentiate between leather designated for use as "upper leather," typically found in footwear, and "lining leather," used for the interior of garments, bags, or footwear, respectively. This distinction is based on variations in thickness, finish, and other physical properties tailored to these specific applications.