Paper Table Napkins from Canada
Disposable paper napkins cut to size for household dining, made from paper pulp with high absorbency for sanitary purposes. Classified under HTS 4818.90.00.80 as other similar household articles explicitly listed in the heading.
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
• Include fiber content and size declarations on invoices to confirm household cut-to-size format
• Avoid bulk rolls over 36 cm width to prevent reclassification