I made an account just to post on this page... I have been trying to figure out how to make Fine tough hide for hours now. I'm so glad it says in tiny print that you need to be level 14 in gathering to get the quest....

Can't find it either in game but it's mentioned on this version of the item http://bdocodex.com/jp/item/6160/

What I can find in game is that when you get the "Process to Fine Hide" (http://bdocodex.com/jp/quest/3500/203/) quest, it says "to carry out this process, you need [Drying: Beginner] knowledge. Which is basically a lie.