4101.20.40.00 - Vegetable pretanned

This HTS classification, 4101.20.40.00, specifically covers whole, unsplit hides and skins of bovine animals (including buffalo) that are in a **vegetable tanned** state. This means the hides have undergone a tanning process using vegetable-based materials such as bark or tannins. These hides, at this stage, are preserved and significantly transformed from their raw state but have not yet been further processed into finished leather goods. The weight criteria from the parent headings must still be met for classification under this code.

This category is distinguished from its sibling, 4101.20.50.00, which is designated as "Other." While 4101.20.40.00 precisely defines vegetable tanned bovine hides, the "Other" category would encompass any bovine hides and skins at this level of processing that do not fit the specific definition of vegetable tanned or are not otherwise classified. This implies that any other tanning methods or forms of preservation at this specific subheading level would fall under the broader "Other" designation.

As this is a leaf node, there are no further subcategories. Classification under 4101.20.40.00 is final for hides and skins meeting the criteria of being whole, unsplit, of bovine origin, and having undergone vegetable tanning. Any further processing, such as crusting, finishing, or cutting, would typically result in classification under different HTS codes.