3M Scotch Blue Painter's Tape from Japan
A blue crepe paper-faced plastic adhesive tape designed for clean removal from painted surfaces. The plastic adhesive layer on a paper backing qualifies as a self-adhesive flat shape of plastics under heading 39.19, as it is not excluded by the chapter notes.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the tape is classified as a self-adhesive article of plastics, not as a paper product, by confirming the adhesive layer is the primary functional element
• Declare the value accurately in Canadian dollars, as CBSA may verify the transaction value
• Keep records of the product's composition to support the classification if questioned