Plastic Laminated Corrugated Fluting Roll from Germany
Corrugated medium paper roll laminated with thin plastic film for enhanced water resistance, width >15 cm. Classified in HTS 4811.59.40 as other plastic-covered paper in rolls, not meeting semichemical fluting specs of 4805. Meets general criteria for plastic impregnation on paper stock.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm corrugation depth and plastic lamination doesn't qualify as 'articles' under 4819
• Lab certify fiber content <65% unbleached hardwood to avoid 4805.11 semichemical classification
• Document roll specs precisely; pitfall is confusing with uncoated fluting leading to 4805 reclass