College Ruled Spiral Pad from United States
A standard student pad with college ruling, 70 sheets, spiral bound, used for academic notes. It falls under tariff item 4820.10.00 as a memorandum or letter pad, given its paper construction and binding. The narrow lines are a feature of the pad's intended use for writing.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Verify that the spiral binding is made of materials that do not affect the paper classification; metal or plastic bindings are acceptable
• Keep records of the pad's dimensions and sheet count to support the tariff classification