Christmas Patterned Gift Wrap Roll from Mexico
This is a roll of bleached chemical kraft paper weighing 80 g/m², coated on one side with kaolin and printed with Christmas patterns that are merely subsidiary to its wrapping function. It qualifies under tariff item 4810.31.00 because it is bleached uniformly throughout the mass, contains more than 95% chemical wood fibres, and weighs 150 g/m² or less. The printed motifs do not shift classification to Chapter 49 as they are subsidiary to the primary use as gift wrap.
Duty Rate — Mexico → Canada
Import Tips
• Ensure the paper is bleached uniformly throughout and contains over 95% chemical wood fibres; keep mill certificates ready
• Verify the roll width exceeds 36 cm to meet Chapter 48 Note 8 requirements
• Declare the coating as kaolin only, with no other coating, to avoid reclassification