Surface-Decorated Napkin Stock from United States
Surface-decorated napkin stock, lightly surface-coloured and decorated paper rolls for household napkin production, with patterns subsidiary to the primary use. It is unconverted stock, classifiable under tariff item 4803.00.00 as similar paper for sanitary purposes.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the decoration is subsidiary to the primary use as stock, as per Chapter note 12, to avoid reclassification to Chapter 49
• Keep rolls wider than 36 cm and document the unconverted state for CBSA