Decorative Foil-Laminated Paper Rolls from Canada
Paper rolls with thin aluminum foil laminated via surface coating for gift wrap and decoration. Classified in HTS 4811.90.90.80 as surface-covered paper in rolls.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1250%Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide lamination specs showing paper > foil by weight/volume to avoid metal Chapter 76
• Test for qualifying coating process; simple lamination qualifies under surface-covered
• Declare end-use as base material if for further conversion