4107.99.60.10 - Upper leather

This HTS classification covers "Upper leather," specifically prepared leather from bovine or equine animals that has undergone tanning or crusting processes. The hair has been removed, and the leather may be split. This designation is crucial for distinguishing leather intended for the upper part of footwear from other leather uses.

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 code differentiates itself from its sibling classification, 4107.99.60.50, which is designated for "Sole leather." The primary distinction lies in the intended end-use of the leather. While sole leather is specifically processed for durability and abrasion resistance to form the bottom of footwear, upper leather is prepared for flexibility, aesthetics, and comfort to construct the upper portions of shoes, boots, and other footwear.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification hinges on the physical characteristics and intended application of the leather, confirming it is not processed for sole construction and is instead prepared for use as shoe uppers. This excludes leather intended for garments, upholstery, or other non-footwear applications, which would fall under different HTS headings.