Harmonized System Code Classification

4107191040

Classification: 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: --> Whole hides and skins: --> Other: --> Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m²): --> Upper leather; lining leather --> Lining leather

Explanation: This HS code corresponds to leather that has undergone further preparation after tanning or crusting, including parchment-dressed leather, sourced from bovine (including buffalo) or equine animals, without hair, whether or not split, excluding leather under heading 4114. Specifically, it refers to whole hides or skins from bovines, with a unit surface area not exceeding 28 square feet (2.6 square meters), and is classified as lining leather.

Examples of products that may fall under this HS code include:

• Lining leather from cowhide used in the interior of leather jackets
• Lining leather from buffalo hide used in the interior of leather handbags
• Lining leather from horsehide used in the interior of leather shoes
• Lining leather from bovine hide used in the interior of leather belts
• Lining leather from bovine hide used in the interior of leather sofas
• Lining leather from bovine hide used in the interior of leather backpacks
• Lining leather from bovine hide used in the interior of leather boots
• Lining leather from bovine hide used in the interior of leather gloves
• Lining leather from bovine hide used in the interior of leather wallets
• Lining leather from bovine hide used in the interior of leather purses