Embossed Linerboard Roll from United States
Embossed kraftliner paper rolls intended for decorative corrugated containers, where the embossing adds a textured pattern. The product does not meet the minimum Mullen bursting strength required for kraftliner under subheading note 1, so it is not classified as kraftliner. It falls under tariff item 4808.90.00 as other embossed paper.
Duty Rate — United States → Canada
0%
Import Tips
• Retain mill test certificates showing the Mullen bursting strength to demonstrate the product does not meet kraftliner specifications
• Ensure the embossing is the primary processing step and not merely incidental
• Declare the fibre composition (at least 80% sulphate or soda fibres) if claiming kraft paper content for other purposes