Polycoated Folding Box Board Sheets
Polycoated folding boxboard sheets are folding boxboard sheets coated with polyethylene on one or both sides, designed for beverage cartons and liquid packaging. The polyethylene coating qualifies them as paperboard coated with plastics of heading 48.11. Presented in large rectangular sheets, they fall under the 'other' subheading for plastic-coated paperboard, as the coating is not an adhesive.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the paperboard is coated with kaolin or clay rather than plastic
Clay-coated paperboard falls under heading 48.10, which covers paper coated with inorganic substances.
If the polyethylene layer constitutes more than half the total thickness
Chapter note 2(g) excludes such products from Chapter 48 in favour of Chapter 39.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify the sheet dimensions exceed 36 cm by 15 cm to meet the 'not converted' definition of supplementary note 1 if claiming that status
• The polyethylene coating must not constitute more than half the total thickness to remain in Chapter 48
• Be prepared to provide the base paperboard's fibre composition, as virgin versus recycled content may affect other classification aspects
Related Products under Tariff item 4811.59.00
Anti-Grease Coated Folding Carton Stock
Anti-grease coated folding carton stock is paperboard impregnated with plastic resins to provide grease resistance for fast-food takeout boxes. The plastic resin impregnation qualifies it as paperboard impregnated with plastics of heading 48.11. Presented in large sheets for folding carton production, it falls under the 'other' subheading for plastic-impregnated paperboard.
Anti-Slip Plastic Coated Paper Roll
Anti-slip plastic coated paper roll is kraft paper coated with an embossed plastic pattern for pallet wrapping and load securing. It weighs 100 g/m² and is 1.2 meters wide, preventing shifting during transport. This product is classified under tariff item 4811.59.00 as paper coated with plastics, excluding adhesives, not elsewhere specified.
Barrier-Coated Folding Carton Stock for Frozen Foods
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.
Barrier Coated Milk Carton Board
EVOH/PE coated board sheets for aseptic cartons, large size. The plastic barrier coating makes this product fall under tariff item 4811.59.00 as paperboard coated with plastics.
Barrier Plastic Coated Freezer Paper Roll
Barrier plastic coated freezer paper roll is saturating kraft paper with a polyethylene barrier coating for meat wrapping. It weighs 50 g/m² and is 18 inches wide, providing freezer-grade protection. This product falls under tariff item 4811.59.00 as paper coated with plastics, excluding adhesives, not elsewhere specified.
Beverage Carton Folding Stock with PE Laminate
Beverage carton folding stock with PE laminate is a virgin fibre paperboard laminated with polyethylene, supplied in sheets for aseptic beverage folding cartons like juice boxes. The PE laminate qualifies it as paperboard covered with plastics of heading 48.11. The laminate ensures liquid hold, and the product falls under the 'other' subheading for plastic-covered carton stock.