Plastic Impregnated Sulfite Wrapping Paper Roll from China
Plastic impregnated sulfite wrapping paper roll is a glazed paper made by the sulfite process, impregnated with plastic to provide durability beyond plain wrapping paper. The plastic impregnation brings it into heading 48.11 as a coated or impregnated paper. Although it is wrapping paper, the plastic treatment distinguishes it from the uncoated sulfite wrapping paper of subheading 4805.30, and it is presented in rolls exceeding 15 cm in width.
Duty Rate — China → Canada
Import Tips
• Confirm the plastic impregnation is substantive and not merely a surface sizing, which would keep the paper in headings 48.01 to 48.05
• The roll width must exceed 36 cm for the paper to qualify under chapter note 8 if it also answers to a description in headings 48.03 to 48.09
• Keep the Mullen burst index data available in case CBSA questions whether the paper meets the sulfite wrapping paper definition of subheading note 6