4103.90.12.00 - Vegetable pretanned
Details
| Field | Value |
|---|---|
| Unit of Quantity | pcs, kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4103.90.12.00, specifically covers vegetable-tanned raw hides and skins that are otherwise classified under "other raw hides and skins." This includes fresh, salted, dried, limed, pickled, or otherwise preserved hides and skins, which have undergone a tanning process using vegetable-based tanning agents. The key characteristic is that the preservation and initial preparation have occurred, but the material is not yet parchment-dressed or further processed into finished leather goods.
This classification distinguishes itself from its sibling category, 4103.90.13.00 ("Other"), by its specific tanning method. While 4103.90.13.00 would encompass any other raw hides and skins not specifically enumerated or falling under distinct tanning processes at this level, 4103.90.12.00 is reserved for those utilizing vegetable tanning agents. This distinction is crucial for customs purposes as it reflects a specific stage of leather processing and the method employed.
As a leaf node, this category does not have further subcategories. Therefore, the focus is on the precise definition of "vegetable pretanned" within the context of raw hides and skins. This implies that the tanning process using vegetable tannins has been initiated, but the material may still require further processing to reach a fully tanned and usable state for leather manufacturing. Classification within this code relies on confirming the presence of vegetable tanning agents and the absence of further processing beyond this initial tanning stage.