4107.91.70 - Not fancy

HTS code 4107.91.70 classifies "other" types of full-grain, unsplit leather of bovine or equine animals, which has undergone further preparation after tanning or crusting but is not considered "fancy" in nature. This category encompasses leather that does not possess the specific aesthetic or functional qualities designated as "fancy" and is not primarily intended for belting, glove/garment use, or for the manufacture of bags, cases, straps, or collars. The "not fancy" designation implies a standard finish or treatment, lacking embellishments or specialized properties that would elevate it to a higher classification.

The distinction between 4107.91.70 and its sibling category 4107.91.80 (Fancy) hinges on the perceived aesthetic or perceived value. While both are full-grain, unsplit bovine or equine leather prepared after tanning, the "fancy" designation suggests a premium appearance, unique texture, or specialized finishing process that is absent in this classification. This category, therefore, serves as a residual for standard, unfancied leather within this specific sub-heading.

Within HTS code 4107.91.70, further sub-classifications exist to provide more granular detail based on intended end-use. These include "Belting" (4107.91.70.30), which covers leather specifically prepared for industrial or mechanical belting; "Glove and garment" (4107.91.70.40), for leather intended for apparel; and "Bag, case, strap and collar" (4107.91.70.50), for leather used in these specific accessory items. The residual "Other" (4107.91.70.90) captures any remaining "not fancy" leather that does not fit into these more specific end-use categories, emphasizing the broad coverage of standard, prepared leather.