Plastic Laminated Corrugated Fluting Roll from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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