Carved Wooden Owl Figurine from Japan
An intricately carved owl figurine made from mahogany wood, designed for mantelpiece display. The detailed feather carving and decorative purpose qualify it as a wooden statuette under this tariff item. It is not furniture or an article of Chapter 94.
Duty Rate — Japan → Canada
6%
Import Tips
• Classify as a statuette of wood, not as furniture
• Ensure the figurine is not part of a larger article that could fall under another heading
• Keep records of the wood species for potential verification