4103.90 - Other:

This HTS category, 4103.90, encompasses "Other" raw hides and skins that are not specifically classified under the reptile (4103.20) or swine (4103.30) categories. It includes all other types of raw hides and skins that have undergone basic preservation treatments such as salting, drying, liming, or pickling, but have not yet been tanned, parchment-dressed, or further prepared for use in leather goods. This includes dehaired or split hides and skins, provided they fall outside the exclusions noted in Chapter 41, Note 1(b) or 1(c).

The key differentiator for this category is the origin of the raw hide or skin. While siblings 4103.20 and 4103.30 are exclusively for reptile and swine hides and skins respectively, 4103.90 serves as a residual category for all other animal sources not otherwise specified. This ensures a comprehensive classification system for a wide range of raw animal hides and skins before they enter further manufacturing processes.

Within this category, further subdivisions exist to specify the treatment applied to the "other" raw hides and skins. The subcategories distinguish between those that have undergone a "not pretanned" treatment, implying minimal processing beyond basic preservation, and those that fall into a broader "Other" classification, suggesting different or more advanced preliminary treatments that do not yet constitute tanning. These distinctions are crucial for accurately determining the stage of processing and the subsequent tariff treatment upon importation or exportation.