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Plastic Disposable Diaper Liners from Japan

Plastic disposable diaper liners are thin polyethylene bags or sheets placed inside cloth diapers to catch solid waste and simplify cleanup. They are classified under this tariff item as 'similar articles for babies' when made of plastic, since they are not composed of paper pulp, textile wadding, or knitted fabrics, and serve a sanitary function for infants.

Duty Rate — Japan → Canada

18%

Import Tips

• Confirm the liners are marketed for babies; liners for adult incontinence fall under 9619.00.10

• If the liners are biodegradable and made from plant-based fibres, they may be classified under 9619.00.21 instead of this plastic-based item

• Keep material safety data sheets available for CBSA inspection to demonstrate plastic composition