Perfumed Drawer Liner Paper from United States
Scented lightweight paper under 15 g/m², impregnated with fragrance oils and printed with decorative patterns, cut into large sheets for use as drawer liners. The paper provides a lasting aroma and is surface-decorated. It is classified under tariff item 4811.90.00 as other paper, impregnated or surface-decorated, not elsewhere specified.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Note that perfumed papers are excluded from Chapter 48 by note 2(c) if they are impregnated with cosmetics; however, fragrance oils for household use may not qualify as cosmetics
• Provide the CBSA with the fragrance composition to confirm classification
• Ensure the paper's weight is under 15 g/m²