Heat-Sensitive Base Paper Sheets from Mexico
Heat-sensitive base paper sheets are rectangular uncoated paper used as a substrate for heat-sensitive labels and receipts, featuring thermal uniformity and a calendered finish. They are classified under tariff item 4802.20.00 because they serve as a base for heat-sensitive paper, meeting the chapter's definition of uncoated paper.
Duty Rate — Mexico → Canada
0%
Import Tips
• Confirm the sheets are uncoated and exceed 36 cm on one side and 15 cm on the other, as per chapter note 8
• Provide evidence of the paper's thermal uniformity and intended use as a base for heat-sensitive applications
• Be prepared to demonstrate that the calendered finish is not a coating, which would alter classification