4113.30.60.00 - Fancy
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2 |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4113.30.60.00, specifically covers "fancy" leather derived from reptiles, which has undergone further preparation after tanning or crusting. This includes processed reptile skins that are not only tanned but also further treated to achieve specific aesthetic qualities or textures, often for use in high-end fashion, accessories, or decorative items. Parchment-dressed leather of reptiles also falls under this heading, provided it meets the "fancy" criteria. The absence of wool or hair on the leather is a prerequisite, and the material can be either whole or split.
This category is distinguished from its sibling, HTS 4113.30.30.00 ("Not fancy"), by the deliberate addition of decorative or unique finishing treatments. While "not fancy" reptile leather might be prepared for general use, "fancy" leather implies a higher degree of craftsmanship and visual appeal, often involving dyeing, embossing, printing, or other surface treatments designed to enhance its aesthetic value. The distinction hinges on whether the preparation process is solely for utility or for decorative and specialized purposes.
As this is a leaf node within the HTS classification system, there are no further subcategories to introduce. Therefore, the classification is finalized at this level based on the definitive characteristics of prepared reptile leather being "fancy." Importers and exporters should carefully consider the finishing processes applied to the reptile leather to ensure accurate classification, focusing on whether these processes are intended to create a visually distinctive and often more valuable product.