Cellophane Gift Basket Wrapping Sheets from China
Pre-cut, colored noncellular sheets of regenerated cellulose designed for wrapping gift baskets and floral arrangements. They are classified under tariff item 3920.71.00 as flexible, non-reinforced film of regenerated cellulose, meeting the criteria for plates, sheets, film, foil, and strip.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the sheets are not printed with motifs or characters that are not subsidiary to their primary use, as this could shift classification to Chapter 49
• Keep records of the cellulose source and manufacturing process to support the tariff classification
• Check if the sheets exceed 45 cm in width and are in rolls, which may affect classification under heading 39.18