The S4's here in the States all shipped with 4.2 or higher. So it won't work at the moment(I have this phone).
The inexpensive tablets that I've seen most often coming with 4.1 or lower have been from "IView" in both 4" and 7" versions.
So to be clear. The Android OS should be 3.1(honeycomb) to 4.1.2 (Jelly Bean)
Something like this:
Click here