4107.19.80.00 - Fancy

This HTS classification, 4107.19.80.00, specifically covers "fancy" leather derived from bovine or equine animals, which has undergone further preparation after tanning or crusting. This includes leather that has been parchment-dressed and is presented without hair. The key characteristic for this category is the designation of the leather as "fancy," implying a decorative or ornamental quality achieved through specific finishing processes, such as embossed patterns, special dyeing techniques, or unique textural treatments that enhance its aesthetic appeal beyond standard finishes.

This category is distinguished from its sibling, 4107.19.70, which covers non-fancy leather. While both originate from bovine or equine hides prepared after tanning and are presented without hair, the critical difference lies in the aesthetic treatment. Fancy leather is specifically finished for decorative purposes, whereas non-fancy leather is typically processed for more utilitarian applications or standard finishes. This distinction is crucial for accurate customs declaration, as the value and intended use often correlate with the "fancy" designation.

As this is a leaf node within the HTS database, there are no further subcategories under 4107.19.80.00. This means that any leather meeting the description of being "fancy" and prepared from bovine or equine hides, without hair, falls directly into this specific code. Classification professionals should therefore focus on confirming the "fancy" nature of the leather through visual inspection and, if necessary, consulting trade documentation that details the finishing processes employed, ensuring it aligns with the decorative and aesthetic criteria implied by this designation.