Latex-Impregnated Wallpaper Base Liner from United States
Heavy paper liner rolls impregnated with latex for moisture resistance and improved paint adhesion, used as a base layer in wallpaper underlayment applications. The latex treatment creates a stable surface that prevents moisture damage and ensures smooth wallpaper installation. This product falls under tariff item 4811.90.00 as other latex-impregnated paper in rolls exceeding 36 cm in width.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Ensure rolls exceed 36 cm in width to qualify for heading 48.11
• If the liner is intended for wall decoration and meets heading 48.14 definitions, it may be classified there instead; verify the product's end use
• Document the latex impregnation to distinguish from plain liner paper of heading 48.05