4112.00 - Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114:

This HTS category, 4112.00, pertains to sheep or lamb leather that has undergone further processing after the initial tanning or crusting stages. This includes parchment-dressed leather. Critically, the wool must have been removed, and the leather may be split. This classification specifically excludes leather covered under heading 4114, which typically encompasses patent leather and composition leather.

When classifying goods within Chapter 41, it's important to differentiate this category from live animals (headings 0101-0105) and raw hides and skins (heading 4101-4111). Heading 4112.00 focuses exclusively on leather derived from sheep or lamb that has been further processed beyond basic tanning, distinguishing it from both the raw material and other types of tanned hides and skins not specifically enumerated.

Within this category, two subcategories exist: 4112.00.30 for "Not fancy" leather and 4112.00.60.00 for "Fancy" leather. The distinction between these two often hinges on decorative treatments, patterns, or unique finishes applied to the leather after tanning, affecting its aesthetic appeal and intended end-use in applications such as upholstery, apparel, or accessories.