4107.19.70 - Not fancy

This HTS category, 4107.19.70, covers leather derived from bovine (including buffalo) or equine animals that has undergone further preparation after tanning or crusting. Crucially, this leather is presented without its hair and may have been split. It specifically excludes leather classified under heading 4114, such as patent leather or laminated leather. The term "not fancy" as a descriptor indicates that this category encompasses leather that does not possess special finishes or decorative treatments often associated with higher-end leather goods.

Distinguishing this category from its sibling, 4107.19.80.00 ("Fancy"), is the absence of ornate or specialized aesthetic enhancements. While both fall under the broader classification of further prepared bovine or equine leather, the "Fancy" designation would imply embossed patterns, metallic finishes, or other decorative treatments that are not present in the leather classified under 4107.19.70.

Within this "not fancy" category, further subdivisions exist to refine classification based on intended end-use. These subcategories include leather specifically for belting (4107.19.70.30), glove and garment manufacturing (4107.19.70.40), and the production of bags, cases, straps, and collars (4107.19.70.50). An "Other" subcategory (4107.19.70.90) is available for leather that does not fit into these more specific end-use classifications, ensuring comprehensive coverage.