4107.19.30.00 - Fancy

This HTS category, 4107.19.30.00, specifically classifies "fancy" leather derived from bovine or equine animals. This designation applies to leather that has undergone further preparation after tanning or crusting, excluding parchment-dressed leather and any leather still possessing hair. The key differentiator for this subcategory is its aesthetic treatment or finish, which elevates it beyond standard or utilitarian leather. This encompasses a wide range of decorative finishes, textures, or patterns applied to the surface of the leather.

The distinction between this category and its sibling, 4107.19.20.00 ("Not fancy"), hinges entirely on the presence of these decorative treatments. While both categories cover whole bovine hides and skins, without hair on, and not exceeding 28 square feet, this "fancy" classification is reserved for those leathers where the visual appeal or decorative nature is a primary characteristic. This means the surface treatment is not merely functional but contributes significantly to the perceived value and intended use of the leather, often for high-end fashion or decorative articles.

As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, the classification of goods under 4107.19.30.00 is determined by whether the leather meets the criteria of being "fancy" as described, following the preparation stages outlined in the parent headings. Importers and customs officials should meticulously examine the leather's surface treatments and aesthetic qualities to ensure accurate classification under this specific code.