4104.11.50.30 - Not split

This HTS category, 4104.11.50.30, specifically identifies "wet blues" which are raw hides and skins of bovine (including buffalo) or equine animals that have undergone the tanning process, resulting in a bluish hue, and are still in a wet state. These hides and skins are characterized by the absence of hair and are either full grains or have been split, but have not undergone further preparation beyond the wet-blue stage. This implies that while splitting may have occurred to separate grain layers from the flesh side, the material has not yet been finished into leather through processes like drying, currying, or finishing.

It is crucial to distinguish this category from its sibling, "Split." While both may involve splitting, this specific HTS code pertains to the "wet blue" form. The sibling category would likely encompass splits that have progressed beyond the wet state and may have undergone initial drying or other preliminary treatments before further processing. The "wet blue" classification emphasizes the immediate post-tanning, hydrated condition of the leather.

As this is a leaf node, there are no further subcategories within this specific HTS code. Therefore, classification at this level is definitive for bovine or equine hides and skins that are in the wet-blue state, unsplit or grain split, and have not been further prepared. Examples of goods that would fall here include freshly tanned hides awaiting further processing into finished leather for upholstery, footwear, or apparel.