Customs Tariff of Canada · tariff item · HS 8305.90
8305.90.00.00: Fittings for loose-leaf binders or files, letter clips: other, including parts, other, including parts
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
- 8305.90.00 Other, including parts
- 8305.90.00.00 Other, including parts
What you pay
Importing into Canada
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
8305.90 Fittings for loose-leaf binders or files, letter clips: other, including parts
UK 2% Third-country duty 1 tariff line 
EU 2.7% Third-country duty 1 tariff line 
Türkiye 2.7% Third-country duty 1 tariff line 
USA Free – 5.7% General (MFN) 2 tariff lines · average 2.9% 
Mexico 5% – 15% General (MFN) 3 tariff lines · average 11.7% 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan 6.8% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line 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.
- N362726 U.S. CBP
The tariff classification of a decorative paper clip from Vietnam
- N354287 U.S. CBP
The tariff classification of a wire spool and wire binding spines from Vietnam
- N354285 U.S. CBP
The tariff classification of a wire spool and wire binding spines from South Korea
- N354286 U.S. CBP
The tariff classification of a wire spool and wire binding spines from China
9 rulings in total for this code
Legal notes
In the Customs Tariff of Canada, 8305.90.00.00 is one of 1 line under subheading 8305.90, fittings for loose-leaf binders or files, letter clips: other, including parts.
The MFN tariff rate is 6.5%.
For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 2.7%, the US duty is 0%–5.7%, the Mexico duty is 5%–15%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 6.8%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
Canada imported goods of subheading 8305.90 worth US$4m in 2024; the largest supplier was China.
Questions and answers
What is the Canada import duty for tariff item 8305.90.00.00?
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 8305.90 as a whole, the largest supplier in 2024 was China (US$2m), followed by the United States.
Typical products
Everyday names, not part of the legal text.