Palladium-Clad Aluminum Cigarette Case from Japan
A slim aluminum cigarette case clad with palladium for pocket carry, a classic silversmith personal article. It falls under tariff item 7114.20.00 as base metal clad with precious metal, per Note 9(b) for items normally carried in the pocket or handbag.
Duty Rate — Japan → Canada
5.5%
Import Tips
• Ensure the palladium cladding is mechanically affixed (e.g
• soldering or hot-rolling) to meet the definition of 'metal clad with precious metal' in Note 7
• Declare the cigarette case as a personal article under Note 9(b)
• Be aware that if the case contains tobacco, additional excise duties may apply