Wet-state hides retain moisture from the tanning bath (wet-blue or wet-white) and are classified under 410411 or 410419, while dry-state hides have been dried to a crust condition and fall under 410441 or 410449. The distinction affects not only the tariff line but also freight class, cold-chain requirements, and the downstream processing steps needed before the leather can be finished.

Full-grain unsplit hides retain the entire thickness of the skin with the natural grain surface intact. Grain-split hides have been split horizontally so that the grain (top) layer is separated from the flesh (split) layer. The tariff schedule treats these as distinct presentations, so the splitting operation performed before or during tanning determines which subheading applies.