Perforated Toilet Stock in Rolls from United States
Perforated toilet stock in rolls, creped paper pre-perforated for easy conversion into toilet tissue, enhancing dispensability for household use. It remains unconverted stock for sanitary purposes, classifiable under tariff item 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 exceed 36 cm in width, as narrower rolls may be considered finished products
• Be prepared to demonstrate the perforations are for conversion, not final use, to avoid reclassification