4113.90.60.00 - Fancy 🖩

This HTS category, 4113.90.60.00, specifically classifies "fancy" leather derived from animals other than cattle, sheep, goats, or equines. This leather has undergone further preparation after tanning or crusting, and crucially, it is characterized by ornamental or decorative treatments that enhance its aesthetic appeal beyond basic preparation. Examples of such treatments include embossing with intricate patterns, dyeing with vibrant or unusual colors, printing with designs, or incorporating metallic finishes. The leather is presented without wool or hair and may be split, but its defining feature is its "fancy" or ornamental nature.

It is essential to distinguish this category from its sibling, 4113.90.30.00, which covers "not fancy" leather of other animals. While both categories encompass leather from the same range of animals and have undergone similar post-tanning preparation, the key differentiator lies in the presence or absence of decorative embellishments. Leather classified as "not fancy" would be prepared for its inherent material qualities or for general use without specific ornamental treatments. Therefore, the distinction hinges on whether the leather has been specifically enhanced for visual appeal through decorative processes.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Classification at this level is definitive based on the ornamental characteristics of the leather. Importers and exporters should carefully assess the leather's appearance and any treatments applied to ensure accurate classification. If the leather exhibits decorative features intended to enhance its aesthetic value, it falls under this "fancy" category. If it lacks such ornamental treatments and is prepared for more general applications, it would be classified under the "not fancy" sibling category.