4107.12.70 - Not fancy

This HTS classification pertains to bovine or equine leather that has undergone further preparation after tanning or crusting, specifically parchment-dressing, and is presented without hair. This category encompasses leather that has been split, excluding that which falls under heading 4114. The descriptor "not fancy" signifies leather that does not possess decorative finishes, embossing, or treatments that would elevate it to a premium or ornamental status, such as patent leather or metallic finishes.

The distinction between this "not fancy" category and its sibling, 4107.12.80.00 ("Fancy"), is based solely on the aesthetic and decorative treatment of the leather surface. While both cover prepared bovine and equine hides and skins, this subcategory is for those without ornamental features, whereas the sibling category is reserved for leathers with such embellishments.

Within this "not fancy" classification, further subdivisions exist to accommodate the specific end-uses of the leather. These include leather specifically designated for belting (4107.12.70.30), for use in gloves and garments (4107.12.70.40), and for bags, cases, straps, and collars (4107.12.70.50). The residual category, "Other" (4107.12.70.90), captures any non-fancy bovine or equine leather that does not fit into these more specific end-use subcategories.