

It was a skin, now its a completely different OS. The initial version, HarmonyOS, was based on Android/Linux, the new HarmonyOS Next, is a proprietary version (or successor) of HarmonyOS based on an open source project/OS, OpenHarmony. It uses a new microkernel instead of the linux kernel.
OpenHarmony is essentially an open source base for making an operating system on top. Its not like the Linux kernel, in the sense that its not just a kernel (in fact you can use the linux kernel with it), but rather a bunch of components people can build upon. And since it uses a permissive license, you can build a proprietary OS on top of it (like the HarmonyOS Next).
Huawei actually launched OpenHarmony many years back but it was not ready for phone usage yet. It was only with the launch of the 5th version that Huawei was confident enough in it to start using it on their own phones.
Unfortunately it seems to be a completely proprietary kernel. I did find a paper on it (presented by Huawei in a conference): https://www.usenix.org/conference/osdi24/presentation/chen-haibo
The first line of the abstract reads
Another interesting tidbit from the paper: