4107.19.20.00 - Not fancy 🖩

This HTS code, 4107.19.20.00, pertains to leather derived from bovine or equine animals, which has undergone further preparation after tanning or crusting. Crucially, this category encompasses leather that is *not* fancy and has had the hair removed. It includes leather that may have been split, but it specifically excludes parchment-dressed leather and leather classified under heading 4114.

The distinction between this classification and its sibling, 4107.19.30.00, lies in the aesthetic and finishing qualities of the leather. While 4107.19.30.00 covers "fancy" leather, which implies a higher level of decorative treatment, embossing, or unique finishing techniques, this code, 4107.19.20.00, designates leather that is not fancy. This means the leather has a more standard, unembellished finish, suitable for general manufacturing purposes where elaborate decorative elements are not the primary characteristic.

As this is a leaf node in the HTS structure, there are no further subcategories within 4107.19.20.00. Therefore, the classification is definitive for non-fancy bovine and equine leather, prepared after tanning or crusting, without hair, and not exceeding 28 square feet (2.6 m2) per unit surface area, excluding specific types of treated leather. Importers and exporters should focus on the absence of decorative finishes and the specific origin and preparation of the leather to ensure accurate classification.