4113.10.60.00 - Fancy

This HTS classification, 4113.10.60.00, specifically covers "fancy" leather derived from goats or kids. This designation applies to leather that has undergone further preparation after tanning or crusting, distinguishing it from raw hides or skins. The "fancy" attribute signifies a decorative or aesthetic treatment, which can include finishes, embossing, printing, or other enhancements that go beyond basic preparation. This category is applicable to such prepared leather regardless of whether it has been split, provided it retains its essential leather characteristics and is not wool or hair on.

The key differentiator for this category, 4113.10.60.00, lies in its "fancy" nature, as opposed to its sibling category, 4113.10.30.00, which covers "not fancy" goatskin leather. While both are prepared leather from goats or kids, this classification is for those pieces where aesthetic embellishments or special decorative finishes are a prominent feature. The "not fancy" category would encompass standard, unadorned prepared goatskin leather.

As a leaf node, this classification does not have further subdivisions. Therefore, the primary classification criteria revolve around identifying the animal source (goat or kid), confirming it is leather prepared after tanning or crusting, and most importantly, verifying that it possesses "fancy" characteristics or treatments. This could include, for example, embossed patterns resembling exotic skins, metallic finishes, or unique dyeing techniques that enhance its visual appeal for use in luxury goods.