4101.20.10 - Not pretanned

This HTS category, 4101.20.10, specifically covers whole, unsplit hides and skins originating from bovine (including buffalo) or equine animals. These raw hides and skins must not have undergone any tanning, parchment dressing, or further preparation. They are classified here if their weight per skin does not exceed specific thresholds when subjected to different preservation methods: a maximum of 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted, or otherwise preserved. This classification focuses on the initial stage of raw material processing before significant value-adding treatments.

This category is distinguished from its sibling category, "Other" (which would likely encompass other types of raw hides and skins not meeting the specific criteria of 4101.20), by its precise definition of the animal origin (bovine or equine) and the specific weight limitations for whole, unsplit hides and skins. It excludes hides and skins that have been dehaired or split, as those are addressed in different subheadings.

Within this classification, further subdivisions exist to differentiate based on the animal source. Subcategory 4101.20.10.10 pertains to hides and skins of bovine animals, while 4101.20.10.20 is reserved for those of equine animals. This distinction is crucial for accurate tariff application, as different animal products can be subject to varying import duties and regulations.