Polycoated Folding Box Board Sheets from Mexico
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.
Duty Rate — Mexico → Canada
Import Tips
• 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