Cameo Coral Shell Profile from Japan
A profile cameo carved from coral, shaped and polished for use as a jewelry pendant but not yet set in any metal or backing. The carving transforms the raw coral into a worked article of animal carving material, classifiable under tariff item 9601.90.00 as 'Other' worked coral.
Duty Rate — Japan → Canada
6.5%
Import Tips
• Ensure the coral species is not listed under CITES, as CBSA requires permits for protected coral species
• Declare the item as a worked coral article, not jewelry, since it is unset
• Keep proof of origin and carving process documentation for customs clearance