4106.91.00.00 - In the wet state (including wet-blue)

This HTS category, 4106.91.00.00, encompasses tanned or crust skins of animals other than cattle, sheep, or goats, specifically those that have been de-haired. The defining characteristic of this classification is that the skins are processed and maintained in a wet state, commonly referred to as "wet-blue" due to the chrome tanning process often used. This implies that the skins have undergone tanning but have not yet been dried to their final state. They can be split but must not have undergone any further preparation beyond the tanning and de-hairing.

This classification is distinguished from its sibling category, 4106.92.00.00, by the physical state of the skins. While both categories cover tanned or crust skins of other animals without wool or hair, 4106.91.00.00 specifically applies to skins that are in a wet condition. In contrast, 4106.92.00.00 applies to skins that are in a dry, or "crust," state. The distinction between wet and dry is a critical factor in determining the correct classification, as it relates to the stage of processing and the preservation method.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification hinges entirely on the accurate identification of the animal origin (excluding cattle, sheep, and goats), the removal of wool or hair, the tanning process, and crucially, the wet condition of the skins. Examples of such goods would include wet-tanned hides from animals like pigs, horses, or other non-specified animals, intended for further processing into leather goods.