Paper Table Napkins from United States
Paper table napkins are disposable napkins cut to size for household dining, made from paper pulp with high absorbency for sanitary purposes. They are classified under tariff item 4818.90.00 as other similar household articles explicitly listed, being cut to size for sanitary use.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the napkins are not printed with motifs that would shift classification to Chapter 49
• Verify the napkins are cut to size and not in rolls exceeding 36 cm in width
• Keep commercial invoices describing the napkins as disposable sanitary articles for household dining