4101.50.40.00 - Vegetable pretanned

This HTS category, 4101.50.40.00, specifically covers vegetable pretanned raw hides and skins of bovine (including buffalo) or equine animals. These are whole hides and skins weighing over 16 kilograms, which have undergone an initial tanning process using vegetable-derived substances. This pretanning prepares the hides for further processing into leather but means they are not yet fully tanned, parchment-dressed, or further prepared for finished goods.

This classification is distinguished from its sibling category, 4101.50.50.00, which encompasses "Other" bovine or equine hides and skins that do not meet the specific criteria for vegetable pretanning. Therefore, the key differentiator is the distinct pretanning treatment utilizing vegetable tanning agents, making 4101.50.40.00 a specialized segment within the broader category of whole, heavy bovine/equine hides and skins.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this code is definitive for vegetable pretanned whole hides and skins of bovine or equine animals exceeding 16 kg. The crucial factor for classification is the identifiable presence of vegetable tanning agents used in the initial preservation and preparation of the hide, distinguishing it from other forms of preserved but untanned hides or those tanned through different methods.