4107.91.80.00 - Fancy

This HTS classification, 4107.91.80.00, specifically covers "fancy" leather derived from bovine (including buffalo) or equine animals. This leather has undergone further preparation after tanning or crusting, is devoid of hair, and may be split. The "fancy" designation implies decorative treatments, finishes, or surface characteristics that go beyond basic preparation, such as embossing with intricate patterns, unique coloring, metallic finishes, or other aesthetic enhancements that distinguish it as a higher-value or specialized product.

This category is distinguished from its sibling, 4107.91.70 ("Not fancy"), by the presence of these specific decorative or ornamental features. While both categories encompass full-grain, unsplit leather from bovine or equine animals that has been prepared after tanning, the "fancy" designation signifies a deliberate aesthetic modification for decorative purposes, whereas "not fancy" would cover plain, unadorned leather. The context of "fancy" is crucial, denoting a qualitative difference in appearance and often intended end-use.

As this is a leaf node in the HTS classification, there are no further subcategories under 4107.91.80.00. Classification at this level therefore hinges directly on determining whether the prepared bovine or equine leather possesses distinguishing ornamental or decorative characteristics that qualify it as "fancy" according to established trade definitions and practices.