4105.10 - In the wet state (including wet-blue):

HTS Code 4105.10 encompasses tanned or crust skins of sheep or lambs that have been processed to a wet state, commonly referred to as "wet-blue." This classification specifically includes hides that have undergone tanning but retain a significant moisture content, making them pliable and ready for further processing. This stage of preparation is crucial as it stabilizes the skins, preventing decay and preparing them for dyeing, finishing, or manufacturing into various leather goods.

This category is distinguished from its sibling, 4105.30.00.00, by the state of the skins. While 4105.30.00.00 covers skins in a dry state (crust), 4105.10 focuses exclusively on those that are still moist after the tanning process. The wet state is characterized by a higher water content, which impacts the feel, handling, and subsequent processing steps required for the leather.

Within HTS 4105.10, further subdivisions exist to refine the classification. The subcategory 4105.10.10.00 specifically identifies "wet blues," which are sheep or lamb skins that have been chrome-tanned and are still in a wet condition. The remaining skins in this wet state, which do not meet the specific criteria for "wet blues" but are still processed and moist, fall under the broader category of "Other" at 4105.10.90.00.