Christmas Present Plastic Bows from China
Red and green plastic bows with adhesive backing, used for holiday gift wrapping. These are ornamental articles of plastics, classified under tariff item 3926.40.90.
Duty Rate — China → Canada
6.5%
Import Tips
• Ensure the adhesive backing does not change the classification; these remain ornamental
• Declare the plastic type (e.g
• polyethylene) accurately
• If the bows are imported with wrapping paper as a set, verify set classification rules