4105.30.00.00 - In the dry state (crust)

This HTS category, 4105.30.00.00, specifically covers sheep and lamb skins that have undergone a tanning or crusting process, resulting in them being in a "dry state." Importantly, these skins must be de-fleeced, meaning the wool has been removed. They may be split into different thicknesses, but they should not have undergone any further preparation beyond the crusting stage. Examples of goods falling here include dried sheep hides that are ready for further processing into leather goods, such as shoe uppers or garment leather, after additional finishing treatments.

This classification is distinguished from its sibling category, 4105.10, which pertains to sheep and lamb skins in the "wet state," commonly referred to as "wet-blue." The primary difference lies in the moisture content and the stage of the tanning process. While 4105.10 covers skins immediately after the initial chrome tanning (resulting in a blueish hue), 4105.30.00.00 represents a subsequent stage where the moisture has been significantly reduced, rendering the material stable and ready for further finishing.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification is definitive at this level based on the material (sheep or lamb skins), the state of preparation (crust, dry), and the absence of wool. Any further processing beyond the crust stage, such as dyeing, buffing, or embossing, would typically result in classification under different HTS headings related to finished leather.