Plastic-Laminated Folding Carton Board from Japan
High-grammage bleached board (>225 g/m²) laminated with plastic film, total thickness 0.4 mm, in wide rolls for packaging converters. Serves as base stock for pharmaceutical and cosmetic folding cartons. HTS 4811.51.20.40 applies for its bleached, plastic-covered nature, packaging purpose, and physical specs.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Declare exact plastic coverage method (lamination vs. extrusion) and test for adhesive exclusion to stay in 4811.51
• Use commercial invoices specifying 'base stock, not converted' to prevent shifts to finished goods headings
• Watch for over-declaring print motifs; substantial printing moves to Chapter 49 per chapter notes