In the wet state (including wet-blue)

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared See notes 2(A) and 2(B) to this chapter. In the wet state (including wet-blue) The hides and skins simply tanned are especially recognisable by their flesh side where, particularly on the edges, a certain number of original subcutaneous fibres are visible. For this reason, the flesh side has a fibrous and rough surface. Hides and skins partially tanned (pre-tanned) are classified with hides and skins not further prepared than tanned. The processes intended to complete the tanning proper during which the products used for the tanning and any remaining water are removed from the skins (for example, washing, wringing, pressing, drying and stretching) do not change the classification of these leathers. This applies also to simple splitting of hides and skins not further prepared than tanned. 4104 11 10 to 4104 11 90 Full grains, unsplit; grain splits These subheadings cover hides and skins bearing the original grain surface as exposed by removal of the epidermis, with none of the surface removed, for example, by buffing or snuffing. These subheadings cover only hides and skins with an outer surface (hair side) of the skin. 4104 41 11 to 4104 49 90 In the dry state (crust) See note 2(B) to this chapter and the HS General Explanatory Note to Chapter 41, (II), third paragraph. 4104 41 11 to 4104 41 90 Full grains, unsplit; grain splits See the explanatory note to subheadings 4104 11 10 to 4104 11 90 .