Surface Plastic Decorated Wallpaper Base from United States
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.
Duty Rate — United States → Canada
Import Tips
• 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