Handkerchiefs of Paper from United States
Disposable paper handkerchiefs cut to square shape for nose blowing or sanitary wiping in household use. These are explicitly listed as 'handkerchiefs' under tariff item 4818.90.00, which covers household or sanitary articles of paper.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the handkerchiefs are cut to size or shape and not in rolls exceeding 36 cm
• Verify the paper is not printed with motifs or characters that would shift classification to Chapter 49
• Declare the fibre content accurately for customs