48116040

HS code 4811.60.40.00 (Chapter 48 "Paper and paperboard"; Heading 4811 "Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810"; Subheading 481160 "Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol") under the United States tariff schedule classifies "In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state". United States customs apply MFN rate of Free, Column 2 rate 17.5%. Statutory unit of measure: kg.