Poly-Wrapped File Jackets from United States
Paperboard jackets with protective poly film lamination for moisture resistance in medical or legal filing. They are classified under tariff item 4820.30.00 as paper-based file covers, with the coating subsidiary to the function.
Duty Rate — United States → Canada
50%
Rate breakdown
26SUR5050%United States Surtax Order (2026) — 50% on US products
Import Tips
• Confirm the paperboard constitutes the essential character; if the plastic coating exceeds half the total thickness, classification may shift to Chapter 39
• Provide product specifications to CBSA
• Verify if the product qualifies for duty-free treatment under trade agreements