4104.11.50.40 - Grains

This HTS category, 4104.11.50.40, specifically covers "Grains" within the broader classification of tanned or crust hides and skins of bovine or equine animals. These are understood to be the uppermost layer of the hide, retaining its original surface texture and grain pattern. Importantly, these grains are in a wet-blue state, meaning they have undergone initial tanning with chromium salts but are not yet fully processed or finished. The material is either unsplit (meaning the entire thickness of the hide is presented) or consists of grain splits, which are layers removed from the grain side of a hide.

The primary distinction for this category lies in its specific focus on the "Grains" as opposed to its sibling category, 4104.11.50.70, which encompasses "Other" wet-blue split hides. While both fall under the umbrella of wet-blue splits, this "Grains" category is reserved for those splits that are specifically derived from the grain side, maintaining its characteristic surface features. The preceding hierarchical levels confirm that these are tanned or crust hides of bovine or equine origin, without hair, and are not further prepared beyond the initial tanning and splitting stages.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 4104.11.50.40 hinges on the precise identification of the material as the grain layer of a bovine or equine hide that has been processed to the wet-blue stage and may have been split. Understanding the physical characteristics of the surface, particularly the presence of the original grain pattern, is crucial for accurate classification into this specific subheading.