Legal File Folders from United States
Manila paperboard folders sized for legal documents (8.5x14 inches), with pre-scored folds for end-tab filing systems. They are classified under this tariff item as file covers of paperboard for professional legal and office storage.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the folders are not printed with motifs or characters that are not subsidiary to their primary use, as this could move them to Chapter 49
• Provide the CBSA with the exact dimensions and material specifications
• Verify if the product is eligible for duty-free treatment under a free trade agreement