Fat-Liquored Swine Crust Leather from Mexico
Swine skins tanned, fat-liquored, and dried into crust form without additional finishing. Chapter note 2(B) explicitly includes fat-liquored hides in the definition of crust, so this product falls under tariff item 4106.32.00 as dry swine crust.
Duty Rate — Mexico → Canada
0%
Import Tips
• Confirm the fat-liquoring was done prior to drying, as this is part of the crust definition per chapter note 2(B)
• Ensure the product is in the dry state at import, as wet-state crust falls under a different tariff item
• Provide the CBSA with details of the tanning process to confirm it is irreversible