Oil-Pulled Buffalo Sides from China
Fat-liquored (oil-pulled) buffalo sides, crust-processed and further prepared, hair-free for gloves. Per Chapter note 2(B), fat-liquoring prior to drying is part of crust, and this leather is classified under tariff item 4107.99.00 as 'Other'.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the fat-liquoring was done prior to drying, as per Chapter note 2(B)
• Ensure the leather is not further prepared after crusting, such as by finishing
• Keep records of the processing steps for CBSA