Fat-Liquored Dry Goat Crust from Germany
Goat skins stuffed with fat-liquors, retanned, and dried into soft crust for automotive interiors. Chapter note 2(B) explicitly includes fat-liquored hides in the definition of crust, so these fall under tariff item 4106.22.00 as dry state goat crust.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the fat-liquoring occurred prior to drying and the hides are not further prepared
• Document the fat-liquoring process to support classification as crust under chapter note 2(B)
• Verify the goods are in dry state at time of import