Memorandum Pad with Sticky Notes from Mexico
> A desk pad with 50 sheets of memo paper glued at the top and an attached sticky note block, all paper-based. It is a memorandum pad of paper, explicitly named in heading 48.20, with the adhesive being subsidiary.
Duty Rate — Mexico → Canada
0%
Import Tips
• > Ensure the adhesive is not a significant plastic layer that would change classification
• If the sticky notes are self-adhesive, they may be classified under heading 48.23 if sold separately
• Declare the combined product as a memorandum pad