Polyethylene-Coated Folding Carton Liner Board from Canada
Paperboard extrusion-coated with polyethylene plastic on one side, supplied in large rectangular sheets over 36 cm x 15 cm, used as folding carton stock for liquid packaging like milk cartons. Classified under HTS 4811.59.40.20 due to plastic impregnation/coating, sheet dimensions in unfolded state, and designation as folding carton stock. The PE layer provides moisture barrier properties essential for food-safe boxes.
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
• Include FDA compliance docs for food contact; test PE coating weight to confirm 'coated with plastics' status
• Measure sheets unfolded to prove >36 cm x 15 cm; bulk shipments often scrutinized for dimension compliance