Customs Tariff of Canada · tariff item · HS 4901.99

4901.99.00.21

4901.99.00.21: Other printed books: Elementary through secondary school

Other printed books

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

  1. 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
  2. 49019 Other:
  3. 4901.99.00 Other
  4. 4901.99.00.2 Textbooks:
  5. 4901.99.00.21 Elementary through secondary school

What you pay

Importing into Canada

Customs duty Free 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

4901.99 Printed books, brochures, leaflets and similar printed: other, other

UK Free Third-country duty 1 tariff line EU Free Third-country duty 1 tariff line Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Mexico Free – 15% General (MFN) 7 tariff lines · average 2.1% Brazil Free General (MFN) 1 tariff line Argentina Free General (MFN) 15 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 4 tariff lines Japan Free General (MFN) 1 tariff line Taiwan Free General (MFN) 2 tariff lines GCC Free General (MFN) 14 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 6 tariff lines North Macedonia Free General (MFN) 2 tariff lines Nigeria Free General (MFN) 2 tariff lines

Canada lines: 4901.99

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.

  • N363815 U.S. CBP 11 August 2026 · 4901.99.00.10

    The tariff classification of a textbook from India

  • N362745 U.S. CBP 22 July 2026 · 4901.99.00.60

    The tariff classification of an adult coloring book from Vietnam

  • N361813 U.S. CBP 18 June 2026 · 4901.99.00.40

    The tariff classification of a religious book from Israel

  • N361760 U.S. CBP 17 June 2026 · 4901.99.00.70

    The tariff classification of a children’s book from Poland

  • 600017090 HMRC 1 October 2026 – 30 September 2029 · 4901 99 00 00

    This product is a set of training materials to be used as part of a wider learning programme. The programme is a literacy training intervention package, which includes access to online learning materials, downloadable lesson content and follow up education support. These elements are supplied…

  • 600014164 HMRC 15 December 2025 – 14 December 2028 · 4901 99 00 00

    An activity kit, intended for children’s use, to create stop motion animation films on a computer. Consisting of mostly printed matter including a 64-page printed book, printed worksheets, die-cut papercraft activities and accessories including software and pencils etc. The complete kit includes:…

  • 600012853 HMRC 15 April 2025 – 14 April 2028 · 4901 99 00 00

    The Diwali Puja Box are contents to perform a prayer ritual associated with Diwali. The box contains a prayer book which instructs on how to perform the ritual with several items necessary to perform the ritual. The ritual cannot be performed without the instructions contained within. The items…

  • 600010820 HMRC 8 October 2024 – 7 October 2027 · 4901 99 00 00

    The product is a book with building blocks. It contains 128 pages, which include instructions and a manual. Additionally, it includes stories on how to create your own adventure and a small bag of 150 Lego pieces. The book provides ideas for building a jungle car, spacecraft, city car, and…

61 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) photographic negatives or positives on transparent bases (Chapter 37);

  2. (b) maps, plans or globes, in relief, whether or not printed (heading 9023);

  3. (c) playing cards or other goods of Chapter 95; or

  4. (d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

4. Heading 4901 also covers:

  1. (a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

  2. (b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and

  3. (c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

5. Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6. For the purposes of heading 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

Chapter notes: Chapter 49 →

In the Customs Tariff of Canada, 4901.99.00.21 is one of 11 lines under subheading 4901.99, printed books, brochures, leaflets and similar printed: other, other.

The MFN tariff rate is free, and quantities are declared in NMB.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Mexico duty is 0%–15%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is free.

Canada imported goods of subheading 4901.99 worth US$827m in 2024; the largest supplier was the United States, and the United Kingdom ranked 4th with US$20m.

Questions and answers

What is the Canada import duty for tariff item 4901.99.00.21?

The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is NMB. 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 4901.99 as a whole, the largest supplier in 2024 was the United States (US$594m), followed by China.

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Typical products

Everyday names, not part of the legal text.