Cardboard Presentation Folders from United States
Bi-fold folders made of heavy cardboard or paperboard, used for holding documents during business meetings or school projects. They are classified under this tariff item as folders for document organization, excluding book covers.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the folders are made primarily of paperboard and not coated with plastics exceeding half the total thickness, as this could shift classification to Chapter 39
• Declare the goods as folders of paperboard under 4820.30.00 when completing the CBSA import documents
• Verify the country of origin to determine if preferential tariff treatment applies under Canada's free trade agreements