Plastic Napkin from United States
Disposable or reusable plastic napkins for dining, often laminated for durability and printability. They are household articles of plastics, classifiable under tariff item 3924.90.00 as other household articles.
Duty Rate — United States → Canada
56.5%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the napkins are made of plastic and not paper, as paper napkins would fall under Chapter 48
• Classify under 3924.90.00, and describe the material as plastic for CBSA