Tarred Kraft Envelope Liner Paper from Mexico
Tarred kraft envelope liner paper is a bituminized kraft paper supplied in sheets or rolls, used as a waterproof liner inside heavy-duty mailing envelopes. The surface bituminization provides water resistance, which is the essential feature that classifies it under tariff item 4811.10.00 as tarred, bituminized or asphalted paper.
Duty Rate — Mexico → Canada
Import Tips
• Ensure the paper is not cut to size for a specific envelope; if it is cut and shaped, it may be classified as an article of paper rather than paper in rolls or sheets
• Provide the dimensions of the rolls or sheets on the invoice, as the tariff item applies to paper in rolls or rectangular sheets of any size
• If the liner is printed with logos or designs, check whether the printing is subsidiary to its primary use to avoid reclassification to Chapter 49