Plastic Impregnated Sulfite Wrapping Paper Roll from Japan
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 — 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
• 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