Perforated Sanitary Cellulose Webs from Mexico
Perforated rolls of cellulose fiber webs for easy-tear facial tissue and sanitary towel stock. The perforation is explicitly mentioned in the tariff item, and the product is in roll form for sanitary applications, making it eligible for classification under 4803.00.00.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the perforation does not constitute conversion into finished products, which would move classification to heading 48.18
• Verify the rolls are wider than 36 cm as per Chapter Note 8
• Maintain records of the perforation process for CBSA verification