Bonded Leather Cigarette Case from Germany
A slim cigarette case made from bonded leather, designed to hold 20 cigarettes with a spring-loaded dispenser. Its outer surface is of composition leather, which falls under the definition of leather for this chapter. It is not a tobacco pouch in bulk, and is classified as other leather goods under this tariff item.
Duty Rate — Germany → Canada
7%
Import Tips
• Ensure the cigarette case does not contain any tobacco products, as that may trigger excise duties
• Declare the item as a leather accessory for personal use or commercial import
• Verify the bonded leather composition to confirm classification under composition leather