Portfolio Folders from United States
Large paperboard portfolios with handles for carrying artwork or documents, functioning as oversized folders. They are classified under this tariff item as file covers of paperboard for portable storage, commonly used by artists and architects.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure the portfolio is made of paperboard and not of other materials like leather or plastic that would change classification
• Provide the CBSA with the product's dimensions and material composition
• Check if the product qualifies for duty-free entry under a trade agreement