Polyethylene Coated Sack Kraft Paper Roll from Mexico
Polyethylene coated sack kraft paper roll is a sack kraft paper roll that has been extrusion-coated with polyethylene for liquid packaging applications. The PE coating makes it a paper coated with plastics of heading 48.11, distinct from the uncoated sack kraft of subheading 4804.21 or 4804.29. Presented in rolls exceeding 15 cm in width, it falls under the 'other' subheading for plastic-coated paper.
Duty Rate — Mexico → Canada
Import Tips
• Confirm the PE coating weight and total thickness to ensure the plastic does not exceed half the total thickness, which would shift classification to Chapter 39
• The roll width must exceed 36 cm to satisfy chapter note 8 if the paper also matches a description in headings 48.03 to 48.09
• Keep the base paper's sack kraft specifications (Mullen burst, stretch factor) on file in case CBSA requests them