Tar Paper Roll for Construction from Canada
Traditional #15 or #30 tar paper rolls made by asphalt-impregnating kraft paper for temporary weather protection under siding. HTS 6807.10.00.00 applies as it's an article of asphalt in rolls, not merely coated paper excluded by chapter notes.
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
• Prove heavy asphalt saturation vs. light coating; comply with ASTM D226 standards; avoid Chapter 48 if asphalt imparts essential character