4105.10.90.00 - Other 🖩

This HTS subheading, 4105.10.90.00, covers tanned or crust skins of sheep or lambs, without wool, that are in a wet state (including wet-blue), but are not further prepared beyond the tanning or crusting process. This category encompasses a wide range of sheep and lamb skins that have undergone initial preservation and treatment to prevent putrefaction and render them more durable for subsequent processing into leather goods. The key characteristic is that these skins are still in a moist condition, typically as a result of being treated with chromium salts (wet-blue) or other tanning agents.

Crucially, this subheading is distinguished from its sibling category, 4105.10.10.00 ("Wet blues"). While both fall under the umbrella of wet-state tanned sheep and lamb skins, this "Other" subheading captures those wet-state skins that are not specifically classified as "wet blues." This distinction often hinges on the precise tanning process employed or the specific chemical agents used in the initial wet preservation. Therefore, skins treated with tanning agents other than, or in addition to, chromium salts, and which remain in a wet state, would fall under this category.

As this is a leaf node within the HTS classification, there are no further subcategories. Consequently, the classification is determined solely by the physical characteristics of the skins: their origin (sheep or lamb), their state of preparation (tanned or crust), the absence of wool, their condition (wet state, including wet-blue), and the fact that they have not undergone further processing beyond these initial stages. Importers and exporters should ensure that the skins precisely meet these criteria to ensure correct classification.