4107.92.70 - Not fancy

This HTS category, 4107.92.70, encompasses grain splits of bovine or equine leather that have undergone further preparation after tanning or crusting. Crucially, these leathers are characterized by their "not fancy" designation, indicating they lack the decorative finishes, embossing, or aesthetic embellishments that would classify them under the "Fancy" sibling category (4107.92.80.00). The leather in this section is without hair on and may be split, aligning with the broader scope of heading 4107 which covers prepared hides and skins.

The "not fancy" distinction is key for classification. While both this category and its sibling both refer to grain splits of prepared bovine or equine leather, the absence of decorative treatments is the primary differentiator. This means that leathers intended for more utilitarian purposes, or those retaining a more natural appearance without special surface treatments, will typically fall under this classification.

Within this category, further subdivisions exist to address specific end-uses or types of leather. These subcategories, such as those for belting, glove and garment production, or bags, cases, straps, and collars, highlight the diverse applications of this type of leather. The "Other" subcategory serves as a residual classification for grain splits that do not fit into these more specific uses, ensuring comprehensive coverage within the HTS.