Plastic Impregnated Sulfite Wrapping Paper Roll from Canada
Sulfite process paper roll impregnated with plastic for gift wrapping, glazed finish, >15 cm wide. Classed in HTS 4811.59.40 as other plastic-impregnated paper in rolls. Provides durability beyond plain sulfite wrapping.
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
• Ash content test ≤8% confirms sulfite but irrelevant post-plastic impregnation
• Distinguish impregnation from surface coating via cross-section analysis
• If heavily printed, risk Chapter 49; keep motifs subsidiary