Wide Ruled Kindergarten Exercise Book from China
A 60-sheet softcover exercise book with extra-wide ruling for young children learning handwriting, featuring colorful but subsidiary cover art. The wide ruling and margin lines are designed for educational use, qualifying it as an exercise book under tariff item 4820.20.00.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the colorful cover art is subsidiary to the primary use, as non-subsidiary printing could lead to Chapter 49 classification
• Provide age-appropriate product details to CBSA to support classification
• Verify that the softcover paperboard meets Chapter 48 definitions