Perforated Toilet Stock in Rolls from Canada
Pre-perforated creped paper rolls for easy conversion into toilet tissue, enhancing dispensability for household use. Classified in HTS 4803.00.40.00 as perforated toilet stock, still unconverted for sanitary purposes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Perforations must be uniform and non-printed; submit perforation gauge specs
• Pitfall: if cut to size sheets, may shift to excluded 4820 articles