4107.12.30.00 - Fancy

This HTS classification, 4107.12.30.00, specifically designates "fancy" leather derived from bovine or equine animals. This category encompasses leather that has undergone further preparation after tanning or crusting, excluding hair on and whether or not split. The "fancy" designation signifies leather that has been treated to achieve a decorative or distinctive appearance. This can include embossing with patterns, printing with designs, dyeing with unique colorations, or other surface treatments that go beyond standard finishing.

Distinguishing this category from its sibling, 4107.12.20.00, is the "fancy" characteristic. While both fall under grain splits of bovine hides and skins not exceeding 28 square feet, 4107.12.20.00 covers plain or unfinished leather that has not been subjected to decorative treatments. Therefore, the presence of specific aesthetic finishes or patterned treatments is the defining criterion for classification under 4107.12.30.00.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level hinges solely on identifying the leather as having undergone fancy finishing processes. Examples of such treatments could include patent finishes, metallic coatings, or embossed textures designed for aesthetic appeal in upholstery, apparel, or accessory manufacturing.