4104 - Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
Sub-classifications
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4104 1110
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4104 1110 20
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4104 1110 40
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4104 1120 00
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4104 1130
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4104 1130 10
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4104 1130 60
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4104 1140
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4104 1140 10
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4104 1140 60
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4104 1150
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4104 19
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4104 1910
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4104 1910 20
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4104 1910 40
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4104 1920 00
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4104 1930 00
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4104 1940
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4104 1940 10
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4104 1940 60
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4104 1950
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4104 4110
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4104 4110 20
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4104 4110 40
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4104 4120 00
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4104 4130
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4104 4130 10
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4104 4130 60
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4104 4140
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4104 4140 10
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4104 4140 60
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4104 4150 00
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4104 49
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4104 4910
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4104 4910 20
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4104 4910 40
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4104 4920 00
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4104 4930
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4104 4930 10
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4104 4930 60
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4104 4940
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4104 4940 10
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4104 4940 60
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4104 4950 00
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Overview
Chapter 41 of the Harmonized Tariff Schedule (HTS) deals with raw hides and skins, and leather. Within this chapter, Heading 4104 specifically classifies tanned or crust hides and skins originating from bovine (including buffalo) or equine animals. The defining characteristic of goods under this heading is the absence of hair, meaning the hides and skins have undergone a tanning or crusting process to preserve them and prepare them for further manufacturing. These are not raw, unprocessed hides, nor are they finished leather goods.
It is crucial to distinguish Heading 4104 from its sibling categories at the HTS database root level. Siblings like headings 0101 (live horses) or 0102 (live bovine animals) cover live animals, not their processed hides or skins. Other headings within Chapter 41, such as those for furskins, are also distinctly separate, as 4104 pertains exclusively to bovine and equine hides and skins that have been de-haired. Furthermore, 4104 does not extend to hides and skins that have undergone further preparation beyond tanning or crusting, which would typically fall under different headings for finished leather.
Heading 4104 is further divided to account for the different states of preservation after the tanning or crusting process. The subcategories, though not explicitly numbered here, differentiate between hides and skins that are still in a wet state, often referred to as "wet-blue" due to the chromium salts used in the tanning process, and those that are in a dry state, known as "crust." This distinction is important for trade and handling, as the moisture content affects the weight, storage requirements, and subsequent processing of the material.