Crinkled Wax-Treated Paper Roll from Germany
Crinkled paper impregnated with paraffin wax, supplied in rolls for moisture-resistant bundling of goods. The wax treatment is subsidiary to the crinkling, which gives the paper its primary characteristic of flexibility and stretch. It falls under tariff item 4808.90.00 as other creped, crinkled, embossed or perforated paper, as the waxing does not remove it from Chapter 48.
Duty Rate — Germany → Canada
Import Tips
• Ensure the wax coating is subsidiary to the crinkling; if the wax constitutes a significant layer, the product may be classified elsewhere
• Declare the roll width and weight accurately, as Chapter 48 Note 8 requires rolls exceeding 36 cm in width for this heading
• Keep supplier specifications showing the crinkling process to support the classification if queried by CBSA