Books are typically classified under HS Code 4901 (printed books) and are generally duty-free under the United States-Mexico-Canada Agreement (USMCA). However, when a book is printed in the U.S. and shipped to Canada, Canadian Goods and Services Tax (GST) is applied. Provincial Sales Tax (PST), Harmonized Sales Tax (HST), or Québec sales tax (QST) may also be applied, depending on the item(s) and destination.