4107.11.20.00 - Not fancy

This HTS category, 4107.11.20.00, specifically classifies leather derived from bovine (including buffalo) or equine animals that has undergone preparation after tanning or crusting. This includes parchment-dressed leather. Crucially, the hides and skins within this classification are presented without hair. The leather is further defined as being in whole hides and skins, full grains and unsplit, with a unit surface area not exceeding 28 square feet (2.6 square meters). This "Other" designation within the whole hides and skins, full grain, unsplit, and size-limited subcategories signifies a standard, non-decorative finish.

The distinction from its sibling category, 4107.11.30.00 ("Fancy"), is fundamental. While both fall under similarly prepared bovine or equine leather of a specific size and without hair, the "Fancy" designation implies decorative treatments, surface finishes, or embellishments that are not present on the leather classified here. This category therefore covers leather that is functional and prepared but lacks aesthetic enhancements that would categorize it as "fancy."

As a leaf node, this HTS classification has no further subcategories. Classification at this level is complete and conclusive based on the defined criteria: preparation after tanning, absence of hair, origin (bovine/equine), form (whole hide, full grain, unsplit), unit surface area limit, and the lack of fancy treatments. Practical examples include standard upholstery leather, shoe uppers, or general garment leather that meets all preceding physical and preparation criteria.