PE Coated Duplex Board Sheets from Japan
Duplex paperboard with one side coated with polyethylene plastic for moisture resistance, cut into rectangular sheets exceeding 36 cm x 15 cm unfolded. Classified under HTS 4811.59.40 as 'other' plastic-coated paperboard in large sheets, not self-adhesive or fitting narrower size specs. Commonly used for food packaging like frozen food boxes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Declare exact sheet dimensions unfolded and coating coverage to prevent shifts to smaller size subheadings like 4811.59.20
• Include FDA compliance certs if for food contact, as PE coatings must meet indirect additive regs
• Avoid common error of classifying as printed if surface decoration is minor; printing motifs trigger Chapter 49 if primary