College Ruled Filler Paper from Canada
Standard 8.5 x 11 inch (215.9 x 279.4 mm) loose sheets with college ruling (9/32 inch line spacing), 3-hole punched for ring binders. Classified under HTS 4811.90.90.35 due to precise sheet dimensions and ruled lines on surface-colored paper.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include 3-hole punch specifications in documentation but note punches don't affect classification
• Test ruling ink for lightfastness to confirm 'surface-colored' status under chapter 48
• Declare basis weight accurately (typically 15-20 lb); heavier paper may require different tariff treatment