4107.12.20.00 - Not fancy 🖩

This HTS category, 4107.12.20.00, encompasses leather derived from bovine (including buffalo) or equine animals. The defining characteristic of this classification is that the leather is prepared after tanning or crusting, is without hair, and has been split. Crucially, the unit surface area of each hide or skin in this category does not exceed 28 square feet (2.6 square meters). Parchment-dressed leather also falls within this scope, provided it meets the other criteria.

This classification is distinguished from its sibling category, 4107.12.30.00, by the descriptor "Not fancy." While both categories cover whole hides and skins that are grain splits from bovines and equines under a specific surface area limit, this category specifically excludes any leather that might be considered "fancy" in its finish, treatment, or aesthetic presentation. The "fancy" distinction typically relates to specialized decorative treatments, embossing, or other enhanced surface modifications that elevate the leather beyond a standard preparation.

As a leaf node within the HTS structure, this category has no further subcategories. Therefore, the classification of a specific product hinges entirely on meeting all the preceding criteria: being a whole hide or skin, prepared after tanning or crusting, of bovine or equine origin, without hair, split, and with a unit surface area not exceeding 28 square feet. If a product meets these requirements and does not exhibit any "fancy" treatments, it would be classified here.