4107.99.40.00 - Buffalo

This HTS subcategory, 4107.99.40.00, specifically covers buffalo leather that has undergone further preparation after tanning or crusting. This includes parchment-dressed leather. The key defining characteristic is that the hides are from bovine (including buffalo) or equine animals, and importantly, they are processed without the hair remaining on. The leather may also have been split into different thicknesses.

Distinguishing this category from potential siblings would depend on the specific codes at the same hierarchical level. However, generally, this classification differentiates itself from other leather preparations by its specific origin (buffalo) and the condition of being hairless and further processed after tanning. It is distinct from leather that is still considered "raw" or has undergone different types of finishing treatments.

As this node is a leaf node, there are no further subcategories. Therefore, the focus for classification under 4107.99.40.00 is on confirming the material is buffalo leather, it has been processed beyond tanning/crusting, is free of hair, and is not classified under any other more specific heading, such as 4114.