Creped Cellulose Wadding Rolls from United States
Rolls of creped cellulose wadding used as base stock for household sanitary products such as diapers and feminine hygiene pads. The creping process is explicitly mentioned in the tariff item, and the product is in roll form, making it eligible for classification under 4803.00.00.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Confirm the rolls are not further processed (e.g
• printed or embossed beyond creping) to maintain classification under this item
• Document the end-use in sanitary products to support the classification
• Check if the rolls exceed 36 cm in width, as required by Chapter Note 8