4107.91.60.10 - Upper leather

This classification covers "Upper leather," which refers to leather specifically prepared for use in the manufacture of footwear uppers. This type of leather is derived from bovine (including buffalo) or equine animals, has had its hair removed, and has undergone further preparation after tanning or crusting. It may be split but remains full-grained and unsplit.

Distinguishing "Upper leather" from its sibling category, "Sole leather" (4107.91.60.50), lies primarily in its intended use and inherent physical properties. Upper leather is generally lighter, more flexible, and often possesses a smoother finish to accommodate the construction and aesthetics of shoe tops. Sole leather, in contrast, is typically thicker, denser, and more durable, designed to withstand the wear and tear of contact with the ground. Both fall under the broader category of full grains, unsplit leather from bovine or equine animals, but their end-use dictates their distinct classification.

As a leaf node, this classification for "Upper leather" does not have further subdivisions. The determination of an article as "Upper leather" within this code relies on its physical characteristics and clear intended application in footwear manufacturing, distinguishing it from other leathers that may share similar processing but serve different purposes.