4106.21.10.00 - Wet blues

This HTS classification, 4106.21.10.00, specifically covers "wet blues" derived from the hides and skins of goats or kids. These are skins that have undergone a tanning process using chromium salts, resulting in a characteristic bluish color. Crucially, at this stage, the skins are still in a moist or wet condition and have not yet been dried or further processed into finished leather products. The classification emphasizes that the skins should be free of wool or hair, and while they may be split, they are not prepared beyond this initial tanning and pickling.

The distinction between this category and its sibling, 4106.21.90.00 ("Other"), lies in the state of the material. While both pertain to tanned or crust skins of goats or kids without wool or hair, 4106.21.10.00 is exclusively for those skins that are still in a wet or "wet-blue" state. The "Other" category would encompass similar goat or kid skins that have moved beyond the wet-blue stage, such as those that have been dried, crust, or subjected to other preparatory treatments short of full finishing.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification under 4106.21.10.00 is therefore precise, focusing solely on goat or kid skins that have been tanned with chromium salts and remain in a wet condition, without wool or hair, and not yet further prepared. This precise definition ensures accurate tariff application for this specific stage of leather processing.