4113.10 - Of goats or kids:

This HTS category, 4113.10, specifically covers leather that has undergone further preparation after tanning or crusting, and is derived from goats or kids. This includes leather that has been parchment-dressed, and may be split. Crucially, this classification applies only when the leather is from goats or kids and is devoid of wool or hair.

The distinction between 4113.10 and its siblings lies in the animal source of the hide. While 4113.20 pertains to leather from swine, and 4113.30 covers leather from reptiles, this subheading focuses exclusively on goat and kid leather. The "Other" category, 4113.90, serves as a residual for leather from animals not specifically listed in preceding subheadings.

Within the 4113.10 classification, a further distinction is made between "Not fancy" (4113.10.30.00) and "Fancy" (4113.10.60.00) leather. This subdivision is based on the aesthetic treatment and finish applied to the leather, with "fancy" leather typically referring to those with embossed patterns, printed designs, metallic finishes, or other decorative treatments that enhance its appearance beyond standard tanning and finishing.