Plastic Laminated Corrugated Fluting Roll from Japan
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 — 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
• 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