Barrier-Coated Folding Carton Stock for Frozen Foods from Canada
Multi-layer paperboard with EVOH plastic barrier coating, in rectangular sheets exceeding size limits, for folding cartons holding frozen pizzas. HTS 4811.59.40.20 applies to this plastic-impregnated/covered stock designated for folding cartons. Barrier prevents freezer burn and maintains integrity.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document barrier layer composition (EVOH/PE); low-temp tests for frozen compliance
• Sheets must be declared unfolded dimensions; folding before import risks 4823 shift