Cocktail Paper Napkins from United States
Small 1-ply cocktail napkins made of absorbent paper, cut to a square shape for serving beverages at parties. They are household or sanitary articles of paper pulp, falling under tariff item 4818.30.00 as serviettes.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the napkins are classified as serviettes, not as toilet paper or other sanitary articles
• Verify the goods are cut to size or shape, as rolls wider than 36 cm fall under other headings
• Keep commercial invoices with detailed product descriptions for CBSA clearance