4107.92.40.00 - Buffalo

This HTS category, 4107.92.40.00, specifically classifies buffalo leather that has undergone further preparation after tanning or crusting. This includes parchment-dressed leather, but importantly, it excludes leather with the hair still on. The leather must be of bovine (including buffalo) or equine origin and is classified regardless of whether it has been split. Heading 4114, which covers chamois and patent leather, is explicitly excluded from this section.

Within the broader category of "Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114," this specific code falls under "Other, including sides," and then further refines to "Grain splits." The sibling category at this level, ": Other:", would likely encompass leathers that are not grain splits, such as flesh splits or possibly whole hides/sides that don't fit into the more specific split categories.

As this is a leaf node, there are no further subcategories. Therefore, classification within 4107.92.40.00 depends on the precise characteristics of the buffalo leather. This includes confirming it is indeed a grain split (the outer layer of the hide after splitting), has had hair removed, and has undergone post-tanning treatments beyond basic crusting, such as dyeing, finishing, or embossing. The material must be derived from buffalo and not other bovine or equine species.