Pearl Finish Photographic Base Stock from United States
Semi-gloss pearl kaolin-coated paper at 132 g/m² in jumbo rolls exceeding 15 cm, made from pure chemical pulp for premium emulsion base. It fits this tariff item as unsensitized photo paper for graphic purposes, with no mechanical fibers exceeding 10%.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Document the fiber source as chemical pulp to support classification
• Confirm the pearl finish is achieved through kaolin coating, not plastic lamination
• Ensure rolls are in widths exceeding 36 cm to meet the chapter's size requirements for headings 48.03–48.09