Cement Dolphin Statue from Japan
An ornamental concrete sculpture of a dolphin for poolside or garden display. It is an article of cement, not a toy or work of art, and is classified under this tariff item as 'other' articles.
Duty Rate — Japan → Canada
5%
Import Tips
• Ensure the statue is not a toy (Chapter 95) or an original work of art (Chapter 97)
• Provide a description of the material (cement) and intended use (decoration) to the CBSA
• If the statue is mass-produced, it is correctly classified under this item