4101.90.10 - Not pretanned

HTS Code 4101.90.10 specifically classifies raw hides and skins of bovine (including buffalo) or equine animals that are not otherwise specified, excluding those falling under the "Of bovine animals" subheading. This category encompasses a broad range of these animal hides and skins, provided they are in a state of preservation such as fresh, salted, dried, limed, or pickled, and have not undergone any tanning, parchment dressing, or further preparation. The defining characteristic is their raw, unprocessed state, ready for subsequent tanning or processing into leather.

This classification distinguishes itself from the "Of bovine animals" subheading by focusing solely on the raw hides and skins of equine animals. Therefore, if the raw hide originates from a horse, donkey, or mule, it would be classified under 4101.90.10, assuming it meets the other criteria of being not pretanned and preserved as described in the parent headings. The scope of this category is limited to these specific animal origins, excluding any hides or skins derived from cattle or buffalo, which would be directed to a different subheading.

Within this category, further subdivisions exist to refine classification based on the animal origin. The primary subcategory is "Of equine animals" (HTS Code 4101.90.10.40). This allows for a precise distinction between different types of raw hides within the broader "Other" group, facilitating accurate trade statistics and duty assessment based on the specific animal source of the hide.