Crinkled Metallized Foil Liner Paper Roll from Canada
Crinkled paper with vacuum-metallized aluminum foil layer in rolls for decorative packaging. HTS 4808.90.60.00 for crinkled paper where metallization is subsidiary to paper base.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Weigh total vs fiber content; foil must not exceed 50% for paper classification
• Avoid Chapter 49 if metallic print dominates; subsidiary only
• Rolls only; converted pouches become 4821 or 3923 plastic articles