4112.00.60.00 - Fancy

This HTS category, 4112.00.60.00, specifically covers "fancy" leather derived from sheep or lamb skins. This "fancy" designation refers to leather that has undergone additional aesthetic treatments beyond basic tanning or crusting, intended to enhance its visual appeal and texture for decorative or specialized uses. Examples include embossed, printed, metallic-finished, or unusually textured leathers. Importantly, these skins must be without wool and can be split, but should not fall under the provisions of heading 4114, which covers chamois and patent leather.

The key distinction of this category lies in the "fancy" treatment. It is differentiated from its sibling category, 4112.00.30, which covers sheep or lamb leather that is *not* fancy. While both categories deal with prepared sheep or lamb leather without wool, the 4112.00.30 classification applies to leather that has undergone only standard tanning or crusting processes without specialized aesthetic enhancements.

As this is a leaf node, there are no further subcategories within this specific HTS code. Classification at this level relies entirely on the definitive "fancy" characteristic applied to the prepared sheep or lamb leather, distinguishing it from plainer finished leathers of the same origin.