Recycled Composite Flute Paper from Japan
Recycled composite flute paper is a composite fluting paper made by gluing recycled paper layers together with adhesive, providing the medium for corrugated board. It is supplied in rolls and is not surface-coated or impregnated, and does not meet the specifications for semi-chemical fluting paper. This product is classified under tariff item 4807.00.00 as a composite paperboard made by lamination with adhesive, without any surface treatment.
Duty Rate — Japan → Canada
Import Tips
• Confirm that the flute paper does not meet the definition of semi-chemical fluting paper under subheading note 3, which requires at least 65% unbleached hardwood fibres and a specific CMT 30 crush resistance
• If the paper is made from a single layer rather than multiple layers stuck together, it would fall under heading 48.05
• Keep records of the adhesive lamination process to support classification under 4807.00.00