Adhesive-Layered Insulation Board from Japan
Adhesive-layered insulation board is a composite paperboard made by sticking flat layers of paper together with adhesive, creating a board with thermal insulation properties. It is supplied in sheets and is not surface-coated or impregnated, making it suitable for use as backing behind wallboard. This product is classified under tariff item 4807.00.00 because it is a composite paperboard formed by lamination with adhesive, without any additional surface treatment.
Duty Rate — Japan → Canada
Import Tips
• Confirm that the insulation board is not coated or impregnated with any substance, as this would exclude it from heading 48.07
• If the board is used specifically for thermal insulation, check whether it might be classified elsewhere based on its composition
• Maintain records showing the adhesive bonding of flat layers to justify classification under 4807.00.00