Electric Pencil Eraser Refill from United States
A replacement rubber tip for battery-powered pencil erasers, made of fine-grit vulcanized rubber. Although it is a refill, it is still an eraser article of vulcanized rubber, and the tariff item 4016.92.00 covers erasers without excluding refills.
Duty Rate — United States → Canada
6.5%
Import Tips
• Confirm the refill is made of vulcanized rubber and not hard rubber, as hard rubber articles fall under other headings
• If the refill is packaged with the electric eraser as a set, the classification may shift to the eraser machine under Section XVI
• Provide a product description to CBSA that clearly states the refill is an eraser for tariff purposes