4107.11.30.00 - Fancy

This HTS classification, 4107.11.30.00, pertains to "fancy" leather derived from bovine or equine animals, which has undergone further preparation after tanning or crusting. Crucially, this leather is characterized by its absence of hair and can be either split or unsplit. The "fancy" designation indicates a leather that has been treated or finished in a manner that imparts a specific aesthetic appeal or functional characteristic beyond basic preparation. This often includes processes like embossing, printing, dyeing with particular colors or finishes, or special surface treatments that differentiate it from standard leathers.

This category is distinguished from its sibling, 4107.11.20.00, by the "fancy" attribute. While both classifications cover full-grain, unsplit bovine leathers not exceeding 28 square feet in surface area and further prepared after tanning or crusting, 4107.11.20.00 includes leathers that are not considered "fancy." The operative distinction lies in the additional decorative or specialized finishing applied to the leather classified under 4107.11.30.00, which enhances its visual appeal or imparts unique textures and qualities.

As this classification is a leaf node, there are no further subcategories. Therefore, classification within this code is based entirely on meeting the specified criteria: bovine or equine origin, hair removed, further prepared after tanning/crusting, whole hides and skins, full grain and unsplit, with a unit surface area not exceeding 28 square feet, and possessing "fancy" characteristics. Importers should ensure that the aesthetic and finishing qualities of the leather are clearly identifiable as contributing to its "fancy" nature to correctly apply this tariff heading.