4106.92.00.00 - In the dry state (crust) 🖩

This HTS category, 4106.92.00.00, encompasses crust leather derived from animals other than bovine cattle, sheep, or goats, specifically those skins that are de-haired and processed to a semi-tanned state. The key defining characteristic of goods within this classification is their "dry state," meaning they have undergone the tanning process to reach a stable, dried condition, often referred to as crust. These skins, while potentially split to achieve uniform thickness, are not yet prepared for finished leather goods such as footwear or upholstery.

This classification is distinguished from its sibling, 4106.91.00.00, by the physical state of the material. While 4106.91.00.00 covers skins in their "wet state" (including those treated with chrome tanning agents, commonly known as wet-blue), 4106.92.00.00 specifically applies to the dried, crust form. The transition from wet to dry state is a critical point in leather processing and a primary differentiator for customs classification purposes.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, classification at this level requires careful attention to the preceding criteria: the origin of the skin (other animals, excluding bovine, sheep, or goats), the absence of wool or hair, and its processing state (crust, i.e., dry and semi-tanned, without further preparation beyond splitting). Examples of goods falling under this heading would include undyed or semi-dyed cowhides (excluding those from bovine cattle, sheep, or goats), deerskins, and pigskins that have been processed to the crust stage.