S-P-F Sheathing Plywood Base Lumber from United States
Rough-sawn S-P-F lumber sheets prepped as a base for sheathing, with thickness exceeding 6 mm, lengthwise chipped and planed. Mixed spruce-pine-fir origin qualifies for this tariff item under the coniferous sawn wood category. Meets the S-P-F definition.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Verify the lumber is from mixed S-P-F stands
• Ensure thickness exceeds 6 mm
• Declare the lumber as sawn wood, not as plywood or panels, to avoid misclassification