3202.10 - Synthetic organic tanning substances:

This category specifically encompasses synthetic organic compounds that are utilized in the process of tanning hides and skins. These substances are designed to chemically convert raw animal hides into durable leather by stabilizing the protein structure and preventing putrefaction. Examples include synthetic tannins derived from phenols, naphthalene, and lignosulfonates, which are often engineered to offer specific performance characteristics such as improved penetration, color, or resistance.

Distinguishing this subcategory from its sibling, 3202.90 (Other), is crucial. While 3202.90 covers inorganic tanning substances and preparations that may contain natural tanning components, 3202.10 is exclusively for the synthetic organic variety. The focus here is on man-made chemical compounds engineered for their tanning efficacy, as opposed to mineral-based tanning agents or mixtures where synthetic organic compounds are not the primary tanning agent.

Within this classification, further distinctions are made to account for the chemical nature and structural composition of the synthetic organic tanning substances. The subcategories 3202.10.10.00 (Aromatic or modified aromatic) and 3202.10.50.00 (Other) allow for a more precise classification based on whether the synthetic tanning agent is derived from aromatic chemical structures or falls into other categories of synthetic organic compounds not specifically defined as aromatic. This granular breakdown facilitates accurate tariff application based on the chemical makeup of the imported or exported goods.