4106.21 - In the wet state (including wet-blue):

This HTS category, 4106.21, encompasses tanned or crust skins of goats and kids, specifically those that are in a "wet state." This means the skins have undergone a tanning process but have not yet been dried to a crust condition. The inclusion of "wet-blue" in the description signifies the common intermediate stage of leather production where skins are treated with chromium salts, resulting in a blue hue. These skins are suitable for further processing into a wide range of leather goods and are characterized by their retained moisture content.

Distinguishing this category from its sibling, 4106.22.00.00 (in the dry state (crust)), is the critical factor of moisture. While both deal with tanned or crust goat and kid skins, 4106.21 specifically covers skins that are still moist from the tanning process, whereas 4106.22 pertains to skins that have been dried to a crust finish. This difference in moisture content affects the handling, storage, and subsequent manufacturing processes for the leather.

The subcategories within 4106.21 further refine the classification based on specific types of wet-state skins. 4106.21.10.00 is designated for "wet blues," which are readily identifiable by their characteristic blue coloration resulting from chrome tanning. The broader category of 4106.21.90.00, "Other," is used for any other wet-state tanned goat and kid skins that do not fall under the specific "wet blues" classification, allowing for comprehensive coverage of all applicable goods in this wet condition.