Wide Ruled Notebook Paper Sheets from Canada
Loose-leaf paper sheets in 8.5 x 11 inch size (215.9 x 279.4 mm), featuring wide blue ruling lines spaced 11/32 inch apart for elementary school use. These sheets fall under HTS 4811.90.90.35 as they are paper in rectangular sheets with dimensions between 152.4-360 mm width and 225.25-360 mm length, specifically lined or ruled for writing.
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
• Verify exact sheet dimensions (width 152.4-360 mm, length 225.25-360 mm) with caliper measurements to avoid reclassification
• Provide lab certification confirming paper basis weight and ruling permanence if surface-colored lines are used
• Avoid bundling with binders or covers, as sets may shift to HTS 4820; import as loose sheets only