Laminated Paper Table Napkins from United States
Paper napkins with a thin plastic lamination for spill resistance, beverage size 25x25 cm. They are paper-based table napkins where paper is the chief material, and the lamination is minor, keeping them in this tariff item.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Verify the plastic layer does not constitute more than half the total thickness, which would reclassify the goods to Chapter 39
• Provide a sample or technical data sheet to CBSA if needed
• Ensure the napkins are for household or sanitary use