Is the color of cows determined by the hairs or the skin?

I just wonder the dairy cows which have black and white colors. These colors are determined by the hairs or the skin?Is the color of cows determined by the hairs or the skin?
This will sound weird, but bear with me...





If you shave an area of skin on a cow, you see that the skin coloration matches the hair color. So the black hair grows where there is black skin %26amp; the white hair grows where there is pink skin (no pigmentation).





This implies that the color of skin dictates the hair color.Is the color of cows determined by the hairs or the skin?
I agree with ';BOSTEX';. The scientifics of this would be genetic, but the actual hands-on reality is that the Hide %26amp; hair usually always match up, with the pink skin always having white hair %26amp; the black skin always having black hair! The same applies to brown. For some reason, when the hides are tanned, the underside of the hides have no visable signs of color variation, meaning that the color does not go all the way through the entire hide, which means it may have something to do with the hair color on the top layers of the skin/hide!
Genetics determine hair color on any animal. In the Holstein dairy cow, (black and white ones), the hair and skin color will be the same. White hair has no pigment (color) so the skin will be pinkish/white.
It is determined by genetics. What breed the cow is basicly. Holsten cows are the black and white ones, Blue Bell cow is a Jersey.