Finger-Jointed Spruce S4S Lumber 2x10 from United States
S4S (surfaced four sides) spruce lumber measuring 2x10 inches, finger-jointed from Picea spp. for use as roof rafters. The boards are sawn and planed to a thickness exceeding 6 mm, classified under tariff item 4407.12.00 as coniferous spruce lumber.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Ensure the lumber is properly graded and stamped for structural use
• Declare the S4S surfacing and finger-jointing on customs documentation
• Be prepared to show the species and dimensions if requested by CBSA