4101.20.10.10 - Of bovine animals

This HTS subcategory, 4101.20.10.10, specifically encompasses raw hides and skins originating from bovine animals. This includes cattle, buffalo, and yak. These hides and skins are in a raw state, meaning they have undergone initial preservation treatments such as salting, drying, liming, or pickling, but have not yet been tanned or further processed into leather. The classification at this level applies to whole, unsplit hides and skins that meet specific weight criteria when preserved in different states (e.g., not exceeding 8 kg when simply dried).

The critical distinction for this category lies in the animal origin. While the parent category (4101.20) covers both bovine and equine animals, this specific subcategory is strictly limited to bovine. Its sibling, 4101.20.10.20, differentiates by classifying raw hides and skins of equine animals, such as horses, asses, and mules, under similar weight and preservation conditions. Therefore, accurate identification of the animal source is paramount for correct classification.

As a leaf node, 4101.20.10.10 does not have further subcategories. This means that once a raw hide or skin is identified as being from a bovine animal, meets the weight requirements, and has not undergone tanning, it falls directly into this classification. Further processing, such as tanning or parchment dressing, would result in the hide or skin being classified under different HTS chapters or headings.