4105 - Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:

HTS Code 4105 specifically classifies tanned or crust skins derived from sheep or lambs. A key characteristic of this category is that the wool has been removed. The skins may be split into different thicknesses but are not considered further prepared beyond the tanning or crusting process. This means that while the skins have undergone initial preservation and treatment to prevent decomposition and improve their usability, they are not yet finished products like those found in later chapters of the HTS.

To distinguish this category from its siblings, it's important to note that HTS Chapter 41 deals with raw hides and skins and leather. While sibling categories like 0101 through 0105 cover live animals, 4105 pertains to processed animal skins. Furthermore, within Chapter 41, other headings would cover raw hides and skins (before tanning), or specific types of leather that have undergone more extensive preparation or finishing. 4105 sits in a transitional stage between raw hides and fully prepared leather goods.

Within HTS 4105, two primary subcategories exist based on the moisture content of the treated skins. 4105.10 covers skins that are still in a "wet state," which includes the common "wet-blue" tanning stage, indicating a significant amount of residual moisture. In contrast, 4105.30.00.00 categorizes skins in a "dry state," often referred to as "crust" leather. This distinction is crucial for customs purposes as it impacts storage, shipping, and subsequent processing potential, reflecting different stages of preparation and economic value.