Crust Pigskin for Shoe Uppers from Mexico
Crust pigskin leather from swine hides, tanned and fat-liquored but not further finished, in the dry state. This product falls under tariff item 4106.32.00 as it is a tanned or crust skin of swine, without wool on, not further prepared beyond tanning and fat-liquoring, which is explicitly included in the chapter note definition of crust.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the pigskin is in the dry state (crust) and has not undergone further preparation such as dyeing or finishing, as that would change classification
• Declare the tanning process used (e.g
• chrome or vegetable) to the CBSA to support the tariff classification
• Keep records of the fat-liquoring treatment, as chapter note 2(B) confirms this is part of crust definition