Paperboard Cake Bases from United States
Round paperboard platforms cut to size for supporting cakes at bakeries and events. These function as trays or plates under tariff item 4823.69.00, even if gold foil stamped, as the printing is subsidiary to their primary use.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Confirm the cake bases are not printed with motifs that would move them to Chapter 49
• Ensure they are cut to size or shape and not considered moulded
• Declare the exact dimensions and material composition to CBSA