Customs Tariff of Canada · tariff item · HS 3926.10

3926.10.00.10

3926.10.00.10: Plastic office and school supplies: Looseleaf binders and similar covers

Plastic office and school supplies

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
  2. 3926.10.00 Office or school supplies
  3. 3926.10.00.10 Looseleaf binders and similar covers

What you pay

Importing into Canada

Customs duty 6.5% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

3926.10 Office or school supplies

UK 6% Third-country duty 1 tariff line EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line USA 5.3% General (MFN) 1 tariff line Mexico 30% General (MFN) 1 tariff line Brazil 16.2% General (MFN) 1 tariff line Argentina 18% General (MFN) 3 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand Free – 5% General (MFN) 4 tariff lines · average 3.8% Japan 4.8% General (MFN) 1 tariff line Taiwan 5% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 6% General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

Canada lines: 3926.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N356868 U.S. CBP 17 December 2025 · 3926.10.00.00

    The tariff classification of school supply kits from China

  • N353980 U.S. CBP 15 October 2025 · 3926.10.00.00

    The tariff classification of a plastic bookmark kit from China

  • N353638 U.S. CBP 3 October 2025 · 3926.10.00.00

    The tariff classification of bookmarks from China

  • N353018 U.S. CBP 10 September 2025 · 3926.10.00.00

    The tariff classification of Valentine’s Day cards with novelty items from China

  • 600014025 HMRC 6 November 2025 – 5 November 2028 · 3926 10 00 00

    Button document wallets. A packet of A4 plastic folders designed to keep documents safe and organized. They have a flap to close the folder which is secured by a popper button closure. Made from clear, polypropylene (PP) the wallets are used in homes, offices, and schools for storing documents in.…

  • 600014000 HMRC 5 November 2025 – 4 November 2028 · 3926 10 00 00

    Punch pockets. A packet of A4 plastic wallets made of Polypropylene. These are used to protect A4 sized documents and have pre-punched holes on the left hand side and an opening at the top to slide the documents in. These holes fit most arch files and ring binders and are used in schools and…

  • 600010020 HMRC 25 March 2024 – 24 March 2027 · 3926 10 00 00

    Write and wipe-Clean Pockets Includes five dry wipe pens with erasers Pockets measure 25cm W x 35cm H Product made of plastic packaging made of plastic and header card

49 rulings in total for this code

Legal notes

Chapter notes: Chapter 39 →

Tariff item 3926.10.00.10 is a line of the Customs Tariff of Canada under HS subheading 3926.10 (office or school supplies).

The MFN tariff rate is 6.5%.

For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5.3%, the Mexico duty is 30%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 4.8%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 20%.

Canada imported goods of subheading 3926.10 worth US$38m in 2024; the largest supplier was China.

Questions and answers

What is the Canada import duty for tariff item 3926.10.00.10?

The MFN tariff rate in the Customs Tariff of Canada is 6.5%. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Canada import these goods from?

For subheading 3926.10 as a whole, the largest supplier in 2024 was China (US$22m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.