4107.99.80.00 - Fancy

This HTS category, 4107.99.80.00, covers "fancy" leather derived from bovine or equine animals, specifically when it has undergone further preparation after tanning or crusting. This includes leather that is no longer in its raw or untanned state, and the hair has been removed. The term "fancy" refers to leather that has been treated to achieve decorative effects, such as embossing, printing, dyeing in special colors or patterns, or other finishing processes that enhance its aesthetic appeal beyond basic preparation. This classification applies to sides of leather, meaning the hide has been split lengthwise.

This classification is distinguished from its sibling category, 4107.99.70 ("Not fancy"), by the presence of these special decorative finishes. While both categories encompass leather of bovine or equine origin, processed beyond tanning and without hair, 4107.99.80.00 is reserved for those leathers that have been specifically enhanced for decorative purposes. Non-fancy leather, in contrast, would typically be finished in a more standard or utilitarian manner.

As this is a leaf node in the HTS classification system, there are no further subcategories under 4107.99.80.00. The "Other" designation at this level indicates that all fancy leather meeting the preceding criteria, which is not otherwise specified in more granular subheadings, falls into this category. Examples might include embossed leathers for handbags with intricate patterns, printed leathers for footwear with artistic designs, or specially dyed leathers for upholstery requiring unique visual characteristics.