4101.90.10.10 - Butts and bends 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | pcs, kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4101.90.10.10, specifically covers butts and bends derived from raw hides and skins of bovine (including buffalo) or equine animals. These are not tanned or further processed, but are preserved through methods such as salting, drying, liming, or pickling. "Butts" generally refer to the thicker, more substantial portion of the hide from the animal's back, while "bends" are typically the lower portion of the hide, extending from the flank to the brisket. These are distinct from other preserved bovine hides that are not specifically classified as butts or bends.
Unlike the sibling category 4101.90.10.20, which encompasses all "other" raw bovine hides and skins not otherwise specified within this level, this category is narrowly focused on the specific cuts of butts and bends. The parent category, 4101.90, covers all "other" raw hides and skins, including butts, bends, and bellies, further refined here to exclude pretanned materials and to specify bovine origin and the fresh or wet-salted preservation method.
As a leaf node, there are no further subcategories under 4101.90.10.10. Therefore, the classification is complete at this level, focusing on the precise definition of the material as fresh or wet-salted butts and bends of bovine origin. The key distinguishing factors for classification here are the specific cuts (butts and bends) and the method of preservation (fresh or wet-salted).