Buffalo Crust Leather from Japan
Buffalo crust leather is made from tanned water buffalo skins that are hairless and dried to a crust state without further preparation. While buffalo is a bovine animal, the chapter notes allow raw hides with hair or wool on of bovine animals to be classified in Chapter 41, and this tanned crust product falls under tariff item 4106.92.00 as an 'other' animal crust leather.
Duty Rate — Japan → Canada
0%
Import Tips
• Confirm the buffalo skins are from water buffalo, as domestic cattle hides fall under different headings (4104 or 4107)
• Ensure the leather is in dry crust form and not further prepared
• Provide documentation of the tanning method to the CBSA if requested