Patent Leather Compact Mirror Case from United States
A shiny patent leather case housing a folding mirror for makeup touchups. Patent leather is explicitly included in the definition of leather under Chapter 42's note 1, and the case is of a kind normally carried in the pocket or handbag, so it falls under tariff item 4202.31.00.
Duty Rate — United States → Canada
8.5%
Import Tips
• Ensure the mirror is an integral part of the case and not a separate article
• Verify the patent leather is not combined with materials that would change classification
• If the case has a metal frame, confirm it is a minor fitting