Beaver Fur Hat from Japan
A winter hat made from dressed beaver furskins, shaped and lined. Although headgear is generally excluded by Chapter 65, Note 2(e) only excludes headgear of Chapter 65, and this hat is made entirely of furskin, so it falls under heading 43.03 as an article of apparel of furskin.
Duty Rate — Japan → Canada
8%
Import Tips
• Ensure the hat is made from tanned or dressed furskin with hair on, as raw furskins fall under heading 43.01
• Declare the fur type and country of origin to avoid delays
• Check if a CITES permit is needed for beaver, though generally not required