Plastic Impregnated Sulfite Wrapping Paper Roll from China
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 — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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