4107.19.10.40 - Lining leather

This HTS category, 4107.19.10.40, specifically classifies "Lining leather." This refers to leather prepared from bovine (including buffalo) or equine animals that is intended for use as an interior lining material in manufactured goods. Such leather has undergone further processing after tanning or crusting, is free of hair, and may be split, but does not fall under the specific category of 4114 (patent and composition leather).

Distinguishing this category from its sibling, 4107.19.10.20 (Upper leather), is crucial for accurate classification. While both are derived from bovine or equine hides and skins prepared after tanning or crusting, upper leather is designed and processed for the outer parts of footwear or other articles where durability and aesthetic appeal are paramount. Lining leather, conversely, is typically thinner, more flexible, and may have a smoother finish to provide comfort and a finished interior surface to garments, bags, or footwear. The defining factor is the intended end-use and the resultant physical characteristics optimized for that purpose.

As this is a leaf node in the HTS classification structure, there are no further subcategories branching from 4107.19.10.40. Therefore, the focus for classification within this code rests solely on the confirmed identification of the material as lining leather from bovine or equine animals, processed as described, and not meeting the criteria for other leather classifications at higher or sibling levels.