4107.92.60.10 - Upper leather

This HTS category, 4107.92.60.10, specifically classifies "upper leather" derived from bovine or equine animals. This type of leather is characterized by its preparation after tanning or crusting, and it is free of hair. Crucially, it is processed to a grain split, indicating that the outer, grain side of the hide has been separated from the flesh side. This leather is intended for use in the manufacture of footwear uppers and other clothing or accessory items where flexibility, durability, and aesthetic appeal are paramount.

It is essential to distinguish this category from its sibling, 4107.92.60.50, which covers "sole leather." While both originate from bovine or equine hides prepared after tanning and are grain splits, the intended use is the primary differentiating factor. Upper leather is designed for the flexible, visible portions of footwear and apparel, whereas sole leather is typically thicker, more rigid, and designed for the load-bearing part of shoe soles.

As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus remains on precisely identifying leather that meets the criteria of being from bovine or equine animals, having undergone post-tanning preparation, being without hair, being a grain split, and specifically designated or used as upper leather. Classification hinges on the physical characteristics and the intended end-use of the leather.