Polished Osier Willows from Japan
Polished osier willow branches, split and smoothed for plaiting, are used primarily in basket weaving and furniture frames. Chapter note 2 explicitly includes split osier in heading 14.01, and as they are not specifically named in the tariff item, they fall under the 'Other' subheading.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the osier is split and polished, as unprocessed willow may be classified elsewhere
• Declare the end use as plaiting to support the tariff classification
• Keep records of the splitting process in case CBSA requests verification