4107.11.70 - Not fancy

This HTS category, 4107.11.70, encompasses leather derived from bovine or equine animals that has undergone further preparation after tanning or crusting. This includes parchment-dressed leather, whether or not split, and importantly, it is characterized by the absence of hair. The "Not fancy" designation indicates a standard grade of leather, devoid of elaborate finishes, tooling, or decorative treatments.

It is crucial to distinguish this category from its sibling, 4107.11.80.00, which is designated for "Fancy" leather. While both fall under the umbrella of prepared bovine or equine leather without hair on, the "Fancy" category is reserved for those leathers exhibiting artistic design, special finishes, or elaborate decorative elements that enhance their aesthetic appeal beyond a basic, functional appearance.

Within 4107.11.70, further subdivisions cater to specific end-uses. These subcategories include leather specifically intended for belting (4107.11.70.30), gloves and garments (4107.11.70.40), and the manufacture of bags, cases, straps, and collars (4107.11.70.50). Any remaining leather that does not fit these specific end-use categories will be classified under the residual "Other" subcategory (4107.11.70.90). These distinctions are vital for accurate tariff application based on the intended industrial or commercial use of the leather.