Barrier-Coated Folding Carton Stock for Frozen Foods from Mexico
Barrier-coated folding carton stock for frozen foods is a multi-layer paperboard with an EVOH plastic barrier coating, designed for folding cartons holding frozen pizzas. The EVOH coating qualifies it as paperboard coated with plastics of heading 48.11. Presented in rectangular sheets exceeding the size limits of chapter note 8, it falls under the 'other' subheading for plastic-coated paperboard.
Duty Rate — Mexico → Canada
0%
Import Tips
• Confirm the EVOH layer does not constitute more than half the total thickness to remain in Chapter 48
• The sheet dimensions must exceed 36 cm by 15 cm to qualify as 'not converted' under supplementary note 1
• Provide CBSA with the barrier coating specifications and the base paperboard's composition