Perforated Roll Paper Towels from Canada
Standard household paper towel rolls with perforations allowing easy tear-off into towel-sized sheets. Classified under HTS 4818.20.00.20 as towels cut or perforated to shape for sanitary use.
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
• Measure roll width precisely; must not exceed 36 cm for this code
• Test perforation strength to qualify as 'cut to size'
• Avoid decorative prints that trigger Chapter 49