Surface Plastic Decorated Wallpaper Base
Surface plastic decorated wallpaper base consists of paper sheets that have been surface-decorated with a layer of plastic, intended as a backing for wallpaper. The plastic decoration makes it a coated paper product of heading 48.11, and since the plastic layer does not constitute more than half the total thickness, it remains classified in Chapter 48 rather than Chapter 39. It is presented in sheets of any size, falling under the 'other' subheading for paper coated with plastics.
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 paper is in rolls of a width between 45 cm and 160 cm and is suitable for wall or ceiling decoration
Wallpaper and similar wall coverings of heading 48.14 take precedence over heading 48.11 when the product meets the specific dimensional and decorative criteria of chapter note 9.
If the plastic layer constitutes more than half the total thickness
Chapter note 2(g) excludes from Chapter 48 paper coated with a layer of plastics where the plastic constitutes more than half the total thickness, directing classification to 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
• Ensure the plastic layer constitutes no more than half the total thickness of the paper to avoid reclassification under Chapter 39
• Declare the sheet dimensions accurately, as the 'not converted' definition in supplementary note 1 may affect the applicable duty treatment
• Keep supplier specifications on the plastic coating composition available for CBSA verification
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.