Plastic Coated Kraft Linerboard Roll from Canada
This is machine-finished kraftliner paperboard coated with polyethylene plastic on one side, weighing over 200 g/m², supplied in rolls wider than 15 cm. It meets HTS 4811.59.40 as it is paperboard coated with plastics (not adhesives), in rolls exceeding 15 cm width, and does not fit specialized subheadings like 4811.51 for self-adhesive types. Primarily used for packaging and lamination applications.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify plastic coating type and weight via lab testing to confirm it excludes adhesives, avoiding reclassification to 4811.51
• Provide mill test certificates showing basis weight >115 g/m² and fiber composition to support kraftliner status if challenged
• Ensure roll width documentation exceeds 15 cm; common pitfall is mismeasuring unfolded dimensions leading to duty disputes