9902.12.34 - Whole, tanned bovine hides, full grain unsplit or grain splits, in the dry state, not further prepared after tanning or crusting, having a unit surface area of 5.11 m2 or more but not over 6.04 m2, certified by the importer for use in the production of upholstery (provided for in subheading 4104.41.50)

This HTS category, 9902.12.34, specifically addresses whole bovine hides that have undergone tanning and crusting processes. Crucially, these hides must be full grain and unsplit, or grain splits, and remain in a dry state, without further preparation beyond the tanning or crusting. The classification is further refined by a specific unit surface area requirement: the hides must measure 5.11 m2 or more but not exceed 6.04 m2. A key condition for classification under this code is a certification by the importer that these hides are intended for use in the production of upholstery, referencing their principal use as outlined in subheading 4104.41.50.

While sibling categories within Section XXII and Chapter 99 deal with various temporary legislation, trade agreement modifications, and specific import restrictions, this particular node focuses on a very precise set of temporarily modified or restricted goods. It is distinct from the raw materials or general provisions found in other chapters of the HTS. The focus here is on post-tanning, partially processed hides with defined size and end-use specifications, subject to specific temporary import conditions.

As this node represents a leaf node within the HTS, there are no further subcategories that subdivide this classification. Therefore, the classification is definitive for bovine hides meeting all the stated physical and end-use criteria. Classification under this code requires strict adherence to the specified surface area range and the importer's certification regarding upholstery production to ensure compliance with the relevant temporary legislation and restrictions.