4107.19.60.10 - Upper leather 🖩

This classification, 4107.19.60.10, 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 been dehaired. It can be presented either as whole hides and skins or in splits. The defining characteristic of upper leather is its intended end-use in the manufacture of footwear, garments, and accessories where flexibility, durability, and aesthetic appeal are paramount.

This category is distinguished from its sibling, 4107.19.60.50, which is classified as "Sole leather." While both originate from dehaired bovine or equine hides and skins prepared after tanning, sole leather is generally thicker, denser, and more rigid, designed for the load-bearing function of shoe soles. Upper leather, conversely, is typically more supple and refined, optimized for comfort and fit in the upper parts of footwear and other wearable items.

As this node represents a leaf category within the HTS structure, there are no further subcategories. Therefore, classification under 4107.19.60.10 is definitive for dehaired bovine or equine leather, not split, intended for use as upper leather. The key differentiating factor from other categories within heading 4107 lies in the specified end-use as upper material, distinguishing it from sole leather or other forms of prepared leather not meeting this specific application.