HS chapters 44, 47, 48, 49
Wood, pulp & paper: 39 tariff lines on Canada's September 8 counter-tariff list
30 at 50%, 9 at 25%. Applies to U.S.-origin goods only, on top of regular duty, from 12:01 a.m. September 8, 2026.
Get non-U.S. alternatives for these lines Search this chapter
Every line in this sector
| Tariff item | Description | Surtax |
|---|---|---|
| 4402.90.10 | Other: Wood charcoal (not including shell or nut charcoal), containing 10% or less by weight of binder Wood charcoal (including shell or nut charcoal), whether or not agglomerated. | 50% |
| 4402.90.90 | Other: Other Wood charcoal (including shell or nut charcoal), whether or not agglomerated. | 50% |
| 4407.11.00 | Coniferous: Of pine (Pinus spp.) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | 25% |
| 4407.12.00 | Coniferous: Of fir (Abies spp.) and spruce (Picea spp.) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | 25% |
| 4407.13.00 | Coniferous: Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | 25% |
| 4407.14.00 | Coniferous: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | 25% |
| 4407.19.00 | Coniferous: Other Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. | 25% |
| 4412.10.00 | Of bamboo Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.31.00 | Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.33.00 | Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.34.00 | Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33 Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.39.00 | Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.41.00 | Laminated veneered lumber (LVL): With at least one outer ply of tropical wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.42.00 | Laminated veneered lumber (LVL): Other, with at least one outer ply of non-coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.49.00 | Laminated veneered lumber (LVL): Other, with both outer plies of coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.51.00 | Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.52.00 | Blockboard, laminboard and battenboard: Other, with at least one outer ply of non-coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.91.00 | Other: With at least one outer ply of tropical wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.92.00 | Other: Other, with at least one outer ply of non-coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4412.99.00 | Other: Other, with both outer plies of coniferous wood Plywood, veneered panels and similar laminated wood. | 50% |
| 4702.00.00 | — Chemical wood pulp, dissolving grades. | 50% |
| 4803.00.00 | — 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. | 50% |
| 4804.39.00 | Other kraft paper and paperboard weighing 150 g/m² or less: Other Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. | 25% |
| 4810.13.00 | 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 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. | 50% |
| 4810.31.00 | 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 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. | 25% |
| 4810.32.00 | 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 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. | 50% |
| 4810.92.00 | Other paper and paperboard: Multi-ply 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. | 50% |
| 4811.90.00 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres 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. | 50% |
| 4817.10.00 | Envelopes 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. | 50% |
| 4818.10.00 | Toilet paper 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. | 25% |
| 4818.20.00 | Handkerchiefs, cleansing or facial tissues and towels 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. | 25% |
| 4818.30.00 | Tablecloths and serviettes 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. | 50% |
| 4818.90.00 | Other 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. | 50% |
| 4819.10.00 | Cartons, boxes and cases, of corrugated paper or paperboard 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. | 50% |
| 4819.40.00 | Other sacks and bags, including cones 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. | 50% |
| 4820.10.00 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 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. | 50% |
| 4820.30.00 | Binders (other than book covers), folders and file covers 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. | 50% |
| 4823.69.00 | Trays, dishes, plates, cups and the like, of paper or paperboard: Other 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. | 50% |
| 4911.91.00 | Other: Pictures, designs and photographs Other printed matter, including printed pictures and photographs. | 50% |
Source: Department of Finance Canada, list updated August 26, 2026. Indicative descriptions; read with the Schedule to the Customs Tariff.
Where the alternatives usually are
For wood, pulp & paper, replacement supply typically comes from CETA (EU) and CPTPP (Japan, Vietnam, Australia, Mexico) partners, Korea under CKFTA, and Canadian producers where capacity exists. The diagnostic prices each option at landed cost, including preferential duty, freight and certification.