Legal Ruled Letter Pad from United States
A glued-top pad with 50 sheets of legal-ruled yellow paper, sized 8.5x14 inches for professional note-taking. It is classified under tariff item 4820.10.00 as a letter pad, matching the subheading for similar bound memorandum articles. The legal ruling is a standard feature for office pads.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• The yellow color of the paper is a surface treatment that does not affect classification
• Ensure the pad is described as a glued-top pad to distinguish it from loose sheets