4101.90.10.40 - Of equine animals

This HTS category, 4101.90.10.40, specifically covers raw hides and skins derived from equine animals such as horses, asses, and mules. These hides and skins are in a state of preservation that does not involve tanning or further preparation beyond liming, salting, drying, or pickling. The key characteristic is that they remain in their raw form, suitable for subsequent processing into leather, but have not yet undergone the tanning process that would alter their fundamental nature and render them leather.

This classification is distinguished from its sibling category, "Of bovine animals," by the source animal. While both categories fall under the broader heading of raw hides and skins of bovine or equine animals, this particular subcategory exclusively pertains to hides originating from horses, asses, or mules, as opposed to those from cattle, buffalo, or bison. The physical characteristics and typical processing of equine hides can differ from those of bovine hides, necessitating this distinct classification for accurate trade reporting and tariff assessment.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the focus for classification within 4101.90.10.40 is on the definitive identification of the hide as originating from an equine animal and confirming that it has not been tanned, parchment-dressed, or further prepared beyond basic preservation methods. Common examples include horse hides intended for the manufacture of leather goods, such as horsehide jackets or specialized leather for footwear and accessories.