4113.10.30.00 - Not fancy

This HTS category, 4113.10.30.00, specifically covers leather derived from goats or kids that has undergone further preparation after tanning or crusting, including parchment-dressed leather. Crucially, this leather must be without its wool or hair and can be either unsplit or split. The defining characteristic for this classification is the absence of ornamental or decorative features, differentiating it from more elaborate or aesthetically enhanced leathers.

It is important to distinguish this category from its sibling, 4113.10.60.00, which is designated for "Fancy" leather. While both fall under prepared goat or kid leather, the "Fancy" classification implies leathers that have undergone additional treatments, designs, or finishes intended for aesthetic appeal or decorative purposes, such as embossed patterns, metallic finishes, or printed designs. Category 4113.10.30.00, therefore, encompasses the plainer, less ornamented forms of prepared goat and kid leather.

As this is a leaf node in the HTS database, there are no further subcategories under 4113.10.30.00. Classification at this level requires a definitive assessment of whether the prepared goat or kid leather is plain or has been embellished for decorative purposes. If the leather is a standard, unadorned product prepared after tanning or crusting, it will fall under this specific classification.