4107.99.70 - Not fancy

This HTS classification covers leather that has undergone further preparation after tanning or crusting, specifically from bovine (including buffalo) or equine animals, and is devoid of hair. This includes parchment-dressed leather, whether or not it has been split. The "not fancy" designation indicates that these leathers do not possess decorative features, special finishes, or embellishments that would elevate them to a more specialized category.

Distinguishing this category from its sibling, 4107.99.80.00 ("Fancy"), is crucial. While both fall under the broader umbrella of prepared bovine or equine leather, the "fancy" classification is reserved for leathers that exhibit decorative qualities, such as embossing, printing, patent finishing, or other aesthetic treatments. This "not fancy" category therefore captures the plainer, more utilitarian grades of prepared leather.

Within this "not fancy" classification, further subdivisions exist to categorize specific end-uses. These subcategories include leather intended for belting (4107.99.70.30), as well as those designated for gloves and garments (4107.99.70.40). Additionally, there are classifications for leather used in bags, cases, straps, and collars (4107.99.70.50), and a residual "other" category (4107.99.70.90) for any remaining prepared leather that doesn't fit into the more specific end-use subdivisions.