48115920

HS code 48115920 (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 481159 "Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)") under the Vietnam tariff schedule classifies "- - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products". Vietnam customs apply MFN rate of 4.5, Preferential rate 3. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.