Christmas Snowflake Printed Gift Wrap Sheets from Canada
Rectangular sheets of gift wrap (40x30 inches unfolded) weighing 35 g/m², surface-printed with repeating snowflake patterns in silver ink for holiday use. Classified under HTS 4811.90.80.20 as non-tissue gift wrap that is surface-decorated, with sheets exceeding 36 cm x 15 cm. Printing is subsidiary to its primary wrapping function.
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
• Document sheet dimensions unfolded to confirm >36 cm x >15 cm, as folded retail packs may trigger scrutiny
• Ensure printing does not constitute 'motifs not subsidiary' per Chapter notes to prevent reclassification to Chapter 49
• Test for basis weight compliance; common pitfall is mislabeling lightweight paper leading to incorrect duty assessment