4112.00.30 - Not fancy

This HTS category encompasses leather derived from sheep or lamb hides that has undergone further preparation after the tanning or crusting process. This includes parchment-dressed leather. Critically, the wool must have been removed from these skins. The leather may have been split into thinner layers, but it remains distinct from the specially prepared leathers classified under heading 4114.

This classification is specifically for "Not Fancy" sheep and lamb leather, distinguishing it from its sibling category, 4112.00.60.00, which is designated for "Fancy" sheep and lamb leather. The distinction between "fancy" and "not fancy" generally relates to the quality, finish, aesthetic appeal, and intended end-use of the leather, with "fancy" implying superior grades or specialized finishes for higher-value applications.

Within this "Not Fancy" category, further subdivisions exist to refine classification based on the intended use of the leather. The subcategories include "Garment" (4112.00.30.30), which covers sheep and lamb leather specifically prepared for the manufacture of apparel, and "Other" (4112.00.30.60), for all other types of not fancy sheep and lamb leather that do not fall under the garment category.