Lining leather
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared: > In the dry state (crust): > Full grains, unsplit; grain splits: > Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): > Upper leather; lining leather > Lining leather
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Products classified under HTS 4104.41.10.40
Bovine Crust Lining Leather for Shoe Linings
This is full grain, unsplit whole bovine leather in dry crust state, with a unit surface area not exceeding 28 square feet, specifically prepared as lining leather. It falls under HTS 4104.41.10.40 because it is tanned bovine leather without hair, not further prepared beyond crust processing, and designated for lining uses like shoe interiors. The small size distinguishes it from larger hides.
Equine Crust Lining Leather for Handbag Interiors
Full grain unsplit equine (horse) leather in dry crust form, unit surface ≤28 sq ft, used as lining material for luxury handbags. Classified under HTS 4104.41.10.40 as tanned equine skin without hair, crust processed (retanned or fat-liquored), not further prepared, and specified as lining leather.
Buffalo Crust Lining Leather for Glove Linings
Whole water buffalo hide, full grain unsplit, dry crust state, ≤28 sq ft, tanned for lining applications in leather gloves. Meets HTS 4104.41.10.40 criteria: bovine (buffalo included), without hair, crust (not reversible tanning), lining leather type.
Cowhide Crust Lining Leather for Belt Linings
Full grain unsplit cowhide leather, crust dried, unit surface ≤2.6 m², of the lining type for inner belt linings. HTS 4104.41.10.40 applies to this tanned, hair-free bovine leather not further prepared beyond crust.
Horsehide Crust Lining Leather for Jacket Linings
Unsplit full grain horse leather in dry crust, small whole hides ≤28 sq ft, tanned as lining for garment jackets. Fits HTS 4104.41.10.40: equine, crust state, lining leather, not further prepared.
Small Bovine Crust Lining Leather for Wallet Linings
Whole bovine leather, full grain unsplit, dry crust, precisely ≤2.6 m² surface, for wallet interior linings. Under HTS 4104.41.10.40 as lining leather of tanned bovine hides without hair, crust only.
Buffalo Hide Crust Lining for Bookbinding
Full grain unsplit buffalo crust leather, dry, small size ≤28 sq ft, used as lining in book covers. Classifies in HTS 4104.41.10.40: tanned bovine (buffalo), hairless, crust, lining type.