Bonded Leather Cigarette Case from United States
A slim bonded leather cigarette case with a spring-loaded dispenser and polished edges, designed to hold 20 cigarettes. It falls under this tariff item as a cigarette case with an outer surface of composition leather, which is not excluded by the chapter notes.
Duty Rate — United States → Canada
7%
Import Tips
• Ensure the cigarette case is made of composition leather (bonded leather) to qualify for this tariff item
• Declare the value accurately in Canadian dollars for duty calculation
• Keep invoices and product specifications handy for CBSA inspection