Chapter 48: Paper and paperboard
37 lines with US duties on Canadian goods and 17 with Canadian surtaxes on US goods in HS chapter 48 (paper and paperboard). Rates, effective dates and official sources.
US on Canadian goods (37)
| HS | Measure | Rate | Effective | Description | |
|---|---|---|---|---|---|
| 4802.55.10 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.61.10 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.61.20 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.61.60 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.62.10 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.62.20 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.62.30 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.62.61 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.69.10 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.69.20 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4802.69.30 | US on Canadian goods | 50% | September 15, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4804.11.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4806.20.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4810.13.19 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4810.29.10 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4810.92.12 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4811.51.20 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4811.51.40 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4811.59.60 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4811.90.80 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4811.90.90 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.12 list (U.S. note 51(b)(1)), Proclamation 11046 (alcoholic beverages): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4813.10.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4814.20.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4817.10.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4818.30.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4818.90.00.20 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4819.10.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4819.40.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4819.50.40 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4820.10.20 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4820.30.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4821.90.40 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4823.69.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4823.70.00 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4823.90.10 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4823.90.67 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
| 4823.90.86 | US on Canadian goods | 50% | August 22, 2026 | Section 338 additional duty, Canada, HTS 9903.03.14 list (U.S. note 51(b)(3)), Proclamation 11048 (motor vehicles): +50% on top of the regular U.S. duty. Civil aircraft articles are excluded (9903.03.16). The 9903.03.15 exception for Section 232 goods does not apply to this list. | Official source |
Canada on US goods (17)
| HS | Measure | Rate | Effective | Description | |
|---|---|---|---|---|---|
| 4803.00.00 | Canada on US goods | 50% | September 8, 2026 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. | Official source |
| 4804.39.00 | Canada on US goods | 25% | September 8, 2026 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. — Other kraft paper and paperboard weighing 150 g/m² or less: Other | Official source |
| 4810.13.00 | Canada on US goods | 50% | September 8, 2026 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. — Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechancial or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: In rolls | Official source |
| 4810.31.00 | Canada on US goods | 25% | September 8, 2026 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. — Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less | Official source |
| 4810.32.00 | Canada on US goods | 50% | September 8, 2026 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. — Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m² | Official source |
| 4810.92.00 | Canada on US goods | 50% | September 8, 2026 | Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. — Other paper and paperboard: Multi-ply | Official source |
| 4811.90.00 | Canada on US goods | 50% | September 8, 2026 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. — Other paper, paperboard, cellulose wadding and webs of cellulose fibres | Official source |
| 4817.10.00 | Canada on US goods | 50% | September 8, 2026 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. — Envelopes | Official source |
| 4818.10.00 | Canada on US goods | 25% | September 8, 2026 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. — Toilet paper | Official source |
| 4818.20.00 | Canada on US goods | 25% | September 8, 2026 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. — Handkerchiefs, cleansing or facial tissues and towels | Official source |
| 4818.30.00 | Canada on US goods | 50% | September 8, 2026 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. — Tablecloths and serviettes | Official source |
| 4818.90.00 | Canada on US goods | 50% | September 8, 2026 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. — Other | Official source |
| 4819.10.00 | Canada on US goods | 50% | September 8, 2026 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. — Cartons, boxes and cases, of corrugated paper or paperboard | Official source |
| 4819.40.00 | Canada on US goods | 50% | September 8, 2026 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. — Other sacks and bags, including cones | Official source |
| 4820.10.00 | Canada on US goods | 50% | September 8, 2026 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. — Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | Official source |
| 4820.30.00 | Canada on US goods | 50% | September 8, 2026 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. — Binders (other than book covers), folders and file covers | Official source |
| 4823.69.00 | Canada on US goods | 50% | September 8, 2026 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. — Trays, dishes, plates, cups and the like, of paper or paperboard: Other | Official source |
The chapter is the first two digits of the code. Always check your goods' classification and the official text before you file.