Chapter 4805 — Customs Tariff Headings

4805.2Testliner (recycled liner board):

4805.30.00Sulphite wrapping paper

4805.40.00Filter paper and paperboard

4805.50.00Felt paper and paperboard

4805.9Other:

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Products classified under Tariff item 48.05

Corrugating Medium Semichemical Fluting Paper

Specialty semichemical fluting paper designed for corrugating medium in the packaging industry, featuring at least 65% unbleached hardwood fibers and a CMT 30 crush resistance exceeding 1.8 N/g/m². Supplied in jumbo rolls for high-speed corrugators, this uncoated paper is not further worked or processed beyond the finishing operations allowed by Chapter Note 3.

Heavy-Duty Semichemical Corrugated Fluting Medium

Fluting paper in rolls optimized for heavy-duty corrugated packaging, containing at least 65% unbleached hardwood semichemical fibers with superior CMT 30 crush resistance. This uncoated paper is essential for producing durable double-wall board in shipping containers and is not further worked beyond the finishing processes in Chapter Note 3.

High-Crush Semichemical Fluting Paper for Shipping

Premium fluting paper in rolls with enhanced CMT 30 crush resistance from at least 65% semichemical unbleached hardwood, used in corrugated shipping pallets and dividers. This uncoated paper is unworked and unprocessed beyond the finishing operations allowed by Chapter Note 3, ensuring classification under this tariff item.

Semichemical Fluting Paper for Corrugated Box Manufacturing

Uncoated paper in rolls made with at least 65% unbleached hardwood fibers from combined mechanical and chemical pulping, featuring CMT 30 crush resistance over 1.8 N/g/m². Used as the wavy medium layer in single-wall corrugated boxes, this paper is not further worked or processed beyond the finishing operations specified in Chapter Note 3.

Unbleached Semichemical Fluting Paper Roll

Brown unbleached fluting paper in large rolls for corrugator machines, with a minimum of 65% hardwood fibers from a semichemical process ensuring high crush resistance per the CMT 30 test. This uncoated paper is ideal for producing recyclable corrugated board and is not further worked beyond the finishing operations in Chapter Note 3.

Corrugating Straw Medium Paper 160 g/m² Roll

Corrugating Straw Medium Paper is a fluting paper weighing 160 g/m², made mainly from straw pulp via mechanical and chemical processes. It has a CMT 30 crush resistance exceeding 1.4 N/g/m², suitable for corrugator machines. The product is uncoated and in rolls, matching tariff item 4805.12.00.

Eco Straw Corrugator Medium 190 g/m²

Eco Straw Corrugator Medium is a sustainable fluting paper weighing 190 g/m², made from straw pulp through mechanical-chemical processes. It has a certified CMT 30 crush resistance exceeding 1.4 N/g/m², suitable for humid environments. The product is uncoated and in rolls, meeting tariff item 4805.12.00.

Eco-Straw Fluting Roll 145 g/m²

Eco-Straw Fluting Roll is a sustainable fluting paper manufactured primarily from straw pulp obtained through a combination of mechanical and chemical pulping processes. It is supplied in jumbo rolls weighing 145 g/m², with a CMT 30 crush resistance exceeding 1.4 N/g/m², making it suitable for corrugated box manufacturing. This product is uncoated and not further worked, aligning with the specifications of tariff item 4805.12.00.

Heavy Straw Fluting Paper Roll 200 g/m²

Heavy Straw Fluting Paper is a high-grammage fluting paper weighing 200 g/m², primarily made from straw pulp via mechanical-chemical processes. It has a superior CMT 30 crush resistance exceeding 1.4 N/g/m², suitable for demanding corrugated applications. The product is uncoated and in rolls, aligning with tariff item 4805.12.00.

Industrial Straw Fluting Board Roll 175 g/m²

Industrial Straw Fluting Board is a robust fluting paperboard weighing 175 g/m², made from straw pulp via mechanical and chemical processes. It meets the CMT 30 crush resistance requirement of over 1.4 N/g/m², suitable for corrugation. The product is uncoated and in rolls, matching tariff item 4805.12.00.

In-Line Straw Corrugating Medium 130 g/m²

In-Line Straw Corrugating Medium is a fluting paper weighing 130 g/m², produced mainly from straw pulp through mechanical-chemical pulping. It has a CMT 30 crush resistance exceeding 1.4 N/g/m², making it ideal for use as a fluting medium in single-face corrugated board. The product is uncoated and in rolls, matching tariff item 4805.12.00.

Lightweight Straw Corrugator Medium 135 g/m²

Lightweight Straw Corrugator Medium is a fluting paper weighing 135 g/m², made mainly from straw pulp via mechanical and chemical processes. It exhibits a CMT 30 crush resistance above 1.4 N/g/m², suitable for lightweight double-wall corrugated board. The product is uncoated and supplied in rolls, meeting the criteria for tariff item 4805.12.00.

Straw Fluting Paper Roll 140 g/m²

Straw Fluting Paper Roll is a fluting paper weighing 140 g/m², made mainly from straw pulp via combined mechanical and chemical processes. It demonstrates a CMT 30 crush resistance exceeding 1.4 N/g/m² at 50% RH, suitable for corrugated packaging. The product is uncoated and supplied in rolls, meeting the specifications of tariff item 4805.12.00.

Straw Pulp Fluting Medium Paper Roll 180 g/m²

Straw Pulp Fluting Medium Paper is a fluting paper weighing 180 g/m², made mainly from straw pulp using mechanical and chemical pulping processes. It has a CMT 30 crush resistance exceeding 1.4 N/g/m², suitable for corrugated packaging. The product is uncoated and in rolls, meeting tariff item 4805.12.00.

Straw Pulp Fluting Paper 120 g/m² Rolls

Straw Pulp Fluting Paper is a high-performance fluting paper weighing 120 g/m², made from straw pulp through mechanical and chemical processes. It meets the CMT 30 crush resistance requirement of over 1.4 N/g/m² at 50% RH, suitable for corrugated packaging. The product is uncoated and in rolls, aligning with tariff item 4805.12.00.

B-Flute Corrugation Paper Roll

B-flute profile fluting paper rolls weighing 125 g/m², uncoated and used as the corrugated medium in cardboard production. This product does not meet the specific pulp or crush resistance criteria for semi-chemical or straw-based fluting papers, so it falls under 'other' fluting paper.

Corrugating Medium Paper Sheets 100 g/m²

Corrugating medium paper in sheets at 100 g/m², uncoated and designed for A-flute corrugation in lightweight packaging. As it does not meet the specialized pulp or strength criteria for semi-chemical or straw-based papers, it is classified as 'other' fluting paper.

Heavyweight Semichemical Fluting Medium Paper

Heavyweight semichemical fluting medium paper in rolls, weighing 180 g/m², made from at least 65% unbleached hardwood fibres obtained by combined mechanical and chemical pulping, with a CMT 30 crush resistance exceeding 1.8 N/g/m². It is used as the corrugated medium in cardboard packaging and falls under tariff item 4805.19.00 as other fluting paper not elsewhere specified.

High-Burst Fluting Corrugating Paper Roll

High-burst fluting corrugating paper in rolls, weighing 200 g/m², designed for corrugator machines with a high Mullen burst index for robust flute formation in triple-wall board. Made primarily from a mechanical pulp blend, it does not qualify as sack kraft or semichemical fluting, and is classified under tariff item 4805.19.00 as other fluting paper.

Industrial Grade Corrugator Flute Paper

Industrial-grade corrugator flute paper in jumbo rolls, weighing 220 g/m², optimized for A-flute profiles in furniture packaging. Made from a blend of softwood and recycled fibres without specific subheading qualifiers, it is classified under tariff item 4805.19.00 as other fluting paper.

Lightweight Fluting Medium Sheets 90 g/m²

Lightweight fluting medium sheets at 90 g/m², uncoated and used for produce boxes and similar lightweight packaging. This product does not qualify as semi-chemical or straw-based fluting paper, so it falls under the 'other' category.

Multi-Ply Fluting Paper Roll 135 g/m²

Multi-ply fluting paper rolls at 135 g/m², uncoated and engineered for enhanced crush resistance in corrugated board. As it does not meet the specific pulp or strength criteria for semi-chemical or straw-based papers, it is classified as 'other' fluting paper.

Multiwall Bag Fluting Medium Paper

Uncoated fluting paper rolls at 155 g/m², used for reinforcing multiwall paper sacks. Engineered for machine direction strength but does not meet sack kraft tear/tensile minima, so it falls under 'other' fluting paper.

Neutral Fluting Paper Roll 120 g/m²

Neutral fluting paper rolls at 120 g/m², unbleached and softwood-based, used in corrugator machines for box production. This product does not meet the semi-chemical or straw-based specifications, so it falls under 'other' fluting paper.

Oversized Roll Heavy Fluting Paperboard

Extra-heavy 300 g/m² uncoated paperboard in wide rolls for specialty corrugating in pallet wraps and displays. It does not meet kraftliner burst table compliance, so it falls under 'other' fluting paper.

Recycled Content Fluting Paper 110 g/m²

Fluting paper with partial recycled content, in rolls at 110 g/m², not qualifying for testliner subheadings due to insufficient waste pulp dominance or burst index. It is classified as 'other' fluting paper under this tariff item.

Recycled Content Testliner Fluting Board

Recycled content testliner fluting board in rolls, weighing 175 g/m², used as an outer liner in single-face corrugate. Made mainly from waste paper pulp with a dyed surface layer and a Mullen burst index above 2 kPa·m²/g, it is used in recycled content shipping containers and falls under tariff item 4805.19.00 as other fluting paper.

Softwood Fluting Paper Roll 145 g/m²

Softwood pulp fluting paper rolls at 145 g/m², uncoated and used for heavy-duty corrugation. This product does not meet the semi-chemical, straw, or sulfite subheading notes, so it falls under 'other' fluting paper.

Straw Pulp Heavy Fluting Sheet Stock

Uncoated fluting paper sheets at 160 g/m², mainly straw pulp from a mechanical-chemical process, with crush resistance for medium flute in produce packaging. It does not meet the exact specifications for straw-based fluting paper, so it falls under 'other' fluting paper.

Testliner Fluting Paper Sheets

Fluting paper in sheets at 130 g/m², uncoated and used in single-face corrugation for packaging. It does not meet semi-chemical specifications, making it 'other' fluting paper suitable for medium-duty boxes.

Unbleached Fluting Medium Paper Roll

Uncoated fluting paper in rolls at 140 g/m², used as the corrugated medium in cardboard box manufacturing. It meets the general specifications for fluting paper but does not qualify as semi-chemical, so it falls under 'other' fluting paper.

Brown Recycled Testliner 110 g/m²

Brown Recycled Testliner 110 g/m² is an unbleached brown testliner paperboard weighing 110 g/m² from 100% post-consumer waste, with high burst strength for durable corrugated shipping containers. It is supplied in jumbo rolls for converters, and its weight and recycled composition place it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Corrugated Testliner Board 100 g/m² Recycled

Corrugated Testliner Board 100 g/m² Recycled is an uncoated recycled testliner board at 100 g/m² with a surface-dyed layer, primarily from waste paperboard. It has a Mullen burst index greater than 2 kPa·m²/g and is in rolls for liner in single-wall corrugated boxes, fitting under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Corrugated Testliner Recycled 20 g/m²

Corrugated Testliner Recycled 20 g/m² is a recycled testliner paper designed for corrugated box manufacturing, with a minimum Mullen burst index of 2 kPa·m²/g and a possible surface layer of dyed paper. It is uncoated and lightweight, falling under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Economy Recycled Linerboard 26 g/m² for Boxes

Economy Recycled Linerboard 26 g/m² for Boxes is an economy-grade recycled linerboard weighing 26 g/m², composed wholly of recovered pulp with Mullen specs met. It is uncoated for direct use in box liners, and its weight and recycled composition place it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Economy Recycled Testliner 60 g/m²

Economy Recycled Testliner 60 g/m² is an economy-grade testliner from mixed recovered paper, with a Mullen burst index greater than 2 kPa·m²/g, for lightweight corrugated partitions and inserts. It is supplied in uncoated rolls, and its weight and recycled composition place it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Featherweight Testliner from Scrap Pulp

Featherweight Testliner from Scrap Pulp is an uncoated testliner paperboard weighing 9 g/m², made entirely from scrap paper recovery. It meets the Mullen burst index exceeding 2 kPa·m²/g, qualifying as testliner under tariff item 4805.24.00, which covers recycled liner board weighing 150 g/m² or less.

Fluting Liner Testliner 105 g/m² Recycled

Fluting Liner Testliner 105 g/m² Recycled is a multi-purpose testliner suitable as a liner or light fluting substitute from recycled sources, uncoated rolls with standard Mullen. It is used in combined board production, and its weight and recycled composition place it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Heavy-Duty Testliner Recycled 149 g/m²

Heavy-duty recycled testliner paper weighing 149 g/m², made mainly from recovered waste liner scrap with enhanced burst resistance. Supplied in jumbo rolls, uncoated, for use as a robust liner in corrugated packaging. Falls under tariff item 4805.24.00 as testliner (recycled liner board) weighing 150 g/m² or less.

Kraft-Recycled Blend Testliner 90 g/m²

Testliner with a minor kraft surface layer over a mainly recycled base, weighing 90 g/m². Compliant with the Mullen burst index for testliner, supplied in rolls for standard corrugated box liners. Classified under 4805.24.00 as testliner weighing 150 g/m² or less, with the dyed or non-recycled surface layer permitted by subheading note 5.

Lightweight Recycled Liner Board 28 g/m² Roll

Lightweight Recycled Liner Board 28 g/m² Roll is an uncoated recycled liner board at 28 g/m² in rolls, primarily from recovered paper scrap. It exhibits a Mullen burst index over 2 kPa·m²/g for use as an outer liner in single-wall corrugated packaging, fitting under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Low-Grammage Recycled Corrugating Liner

Low-Grammage Recycled Corrugating Liner is an uncoated paper in rolls weighing 11 g/m², composed mainly of recycled pulp with a surface layer of unbleached pulp. It exhibits testliner strength for corrugating medium liner, meeting the Mullen burst index requirement, and falls under tariff item 4805.24.00 for recycled liner board weighing 150 g/m² or less.

Micro-Weight Waste Paper Testliner

Micro-Weight Waste Paper Testliner is a testliner made wholly from waste and scrap paper, weighing 14 g/m² with a minimum Mullen burst index of 2 kPa·m²/g. It is supplied in rolls for high-speed corrugator machines, and its low weight and recycled composition place it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

OCC Testliner Paper 140 g/m² Rolls

Testliner paper based on old corrugated containers (OCC), weighing 140 g/m², mainly recovered pulp, uncoated, with the required Mullen index for linerboard in double-wall corrugation. Used in industrial packaging production. Falls under 4805.24.00 as testliner weighing 150 g/m² or less.

Post-Consumer Testliner Board 130 g/m²

Testliner board from post-consumer recycled content, weighing 130 g/m², mainly waste paper pulp, uncoated, meeting burst specifications for medium-duty liner applications. Supplied in rolls. Classified under 4805.24.00 as testliner weighing 150 g/m² or less.

Post-Consumer Waste Testliner 29 g/m²

Post-Consumer Waste Testliner 29 g/m² is a testliner made from post-consumer waste paper weighing 29 g/m², uncoated with sufficient Mullen index for linerboard applications in rolls. It precisely matches tariff item 4805.24.00 for lightweight recycled testliner weighing 150 g/m² or less.

Recycled Linerboard Testliner 80 g/m²

Lightweight 80 g/m² testliner from recycled paperboard scrap, Mullen compliant, uncoated rolls for outer liner in lightweight corrugated trays and displays. Common in e-commerce packaging. Falls under 4805.24.00 as testliner weighing 150 g/m² or less.

Recycled Testliner Paperboard 120 g/m²

Recycled testliner paperboard weighing 120 g/m², made mainly from recovered waste paper with a Mullen burst index exceeding 2 kPa·m²/g, supplied in rolls for corrugated box manufacturing. Serves as the liner layer in corrugated packaging. Classified under 4805.24.00 as testliner weighing 150 g/m² or less.

Recycled Testliner Paperboard 25 g/m²

Recycled Testliner Paperboard 25 g/m² is a recycled testliner paperboard weighing 25 g/m², made mainly from waste paper pulp with a Mullen burst index exceeding 2 kPa·m²/g. It is supplied in rolls for corrugated box liner applications, falling under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Sustainable Testliner Paper 22 g/m² Roll Stock

Sustainable Testliner Paper 22 g/m² Roll Stock is a sustainable recycled testliner paperboard at 22 g/m² in roll stock form, mainly from post-consumer waste. It meets recycled testliner burst requirements and is uncoated, falling under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Tissue-Weight Recycled Linerboard

Tissue-Weight Recycled Linerboard is an extremely thin testliner paperboard at 10 g/m², produced from recycled paperboard scrap with a dyed surface layer. It is suitable for delicate inner packaging liners and meets the testliner definition with a Mullen burst index exceeding 2 kPa·m²/g, falling under tariff item 4805.24.00 for recycled liner board weighing 150 g/m² or less.

Ultra-Lightweight Recycled Testliner Paper

Ultra-Lightweight Recycled Testliner Paper is an uncoated testliner paper made mainly from recovered waste paper, weighing only 12 g/m². It is used as a lightweight liner for corrugated packaging and meets the Mullen burst index requirement, placing it under tariff item 4805.24.00 for testliner weighing 150 g/m² or less.

Bulk Pack Recycled Linerboard 155 g/m²

Bulk Pack Recycled Linerboard is an uncoated testliner paperboard weighing 155 g/m², made primarily from recovered paper fibres. It meets the Mullen burst index requirement of at least 2 kPa·m²/g for testliner, and its weight exceeds 150 g/m², qualifying it under tariff item 4805.25.00. It is supplied in rolls or sheets and is not further processed beyond the finishing operations allowed by Chapter Note 3.

Corrugated Testliner Recycled 250 g/m² Sheets

Corrugated Testliner Recycled 250 g/m² Sheets are uncoated paperboard sheets made mainly from recovered waste paper, weighing 250 g/m². They have a Mullen burst index of at least 2 kPa·m²/g, satisfying the testliner specifications. The sheets are not further worked beyond the permitted finishing processes, and their size exceeds the minimum dimensions in Chapter Note 8, making them eligible for this tariff item.

Double-Wall Liner Recycled Board 190 g/m²

Double-Wall Liner Recycled Board is a 190 g/m² uncoated testliner made primarily from recovered paper fibres, with an optional dyed surface layer. It meets the Mullen burst index of at least 2 kPa·m²/g, qualifying as testliner under Subheading Note 5. Weighing over 150 g/m², it is correctly classified under tariff item 4805.25.00, and it is supplied in rolls or sheets not further processed.

Eco-Friendly Testliner Paperboard 160 g/m²

Eco-Friendly Testliner Paperboard is an uncoated, 160 g/m² paperboard made from 100% recycled fibres, meeting the Mullen burst index requirement for testliner. It is used as a liner in corrugated packaging and is not further processed beyond the finishing operations in Chapter Note 3. Its weight exceeds 150 g/m², placing it under tariff item 4805.25.00.

Heavy Duty Recycled Liner Board 180 g/m² Rolls

Heavy Duty Recycled Liner Board is an uncoated testliner supplied in rolls, weighing 180 g/m², and made primarily from recycled paperboard scrap. It meets the Mullen burst index of at least 2 kPa·m²/g, satisfying the testliner definition. The rolls exceed 36 cm in width, and the product is not further worked, making it eligible for tariff item 4805.25.00.

High Burst Recycled Linerboard 300 g/m² Rolls

High Burst Recycled Linerboard is a premium testliner weighing 300 g/m², made from recovered paper scrap, with a Mullen burst index exceeding 2 kPa·m²/g. It is uncoated and not further processed, and is supplied in rolls. Its weight clearly exceeds 150 g/m², and it meets all testliner specifications, making it classifiable under tariff item 4805.25.00.

Industrial Recycled Testliner 220 g/m²

Industrial Recycled Testliner is a durable, uncoated testliner weighing 220 g/m², made wholly from recovered paper. It has a robust burst strength exceeding 2 kPa·m²/g, meeting the testliner definition. The product is supplied in rolls or sheets and is not further processed, qualifying it for tariff item 4805.25.00 due to its weight over 150 g/m².