4107.91.40.00 - Buffalo

This HTS subheading, 4107.91.40.00, specifically classifies buffalo leather that has undergone further preparation after tanning or crusting. This includes finished leathers derived from bovine (specifically buffalo) or equine animals, which have been de-haired and are not split. The "parchment-dressed leather" designation further specifies a treatment process resulting in a firm, smooth texture. This classification excludes leather of heading 4114, which covers patent and composition leather.

Distinguishing this category from its sibling, "Other," is crucial. While the sibling category would encompass other preparations of leather not explicitly defined here, 4107.91.40.00 is reserved for the specific finishing treatments and de-haired state of buffalo leather as described. The "full grains, unsplit" designation within the parent hierarchy ensures that only leather retaining its original grain surface, without being divided into layers, falls under this precise subheading.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within this specific code hinges on the precise characteristics of the buffalo leather: its de-haired state, its treatment beyond basic tanning or crusting (including parchment dressing), and its full-grain, unsplit nature. This ensures precise import and export declarations for this specialized type of buffalo leather.