4114.20.40.00 - Calf and kip

HTS code 4114.20.40.00 specifically covers calf and kip leather that has been processed to create patent leather or patent laminated leather, or metallized leather. This classification applies to hides and skins of young cattle, particularly those of calves (typically under six months old) and kips (young cattle between six months and two years old), which have undergone tanning and a finishing process to achieve a high-gloss, reflective surface. The patenting process involves coating the leather with a plastic material, typically polyurethane or nitrocellulose, to create a durable and shiny finish. Metallized leather, also included here, refers to leather that has been treated with metallic particles to give it a shimmering, metallic appearance.

Distinguishing this category from its sibling, 4114.20.70.00 ("Other"), is crucial. While 4114.20.40.00 is dedicated to the specific finishes of patent, patent laminated, and metallized leather derived from calf and kip skins, the "Other" category would encompass any remaining types of chamois, combination chamois, patent leather, patent laminated leather, or metallized leather not specifically listed under preceding subheadings, or if the base material is not calf or kip. Therefore, classification here hinges on the presence of the patent, patent laminated, or metallized finish on calf or kip material.

As 4114.20.40.00 is a leaf node, there are no further subcategories to introduce. Classification into this specific code is dependent on the material (calf or kip), the tanning process, and the application of a patent, patent laminated, or metallized finish. Examples of goods that would fall under this HTS code include patent leather shoes or handbags made from calfskin, or metallized kip leather used in fashion accessories. The emphasis is on the finished product and the distinct surface treatment applied to the specified animal hides.