Multi-Ply Linerboard Sheets from Germany
Multi-ply linerboard sheets are a composite linerboard produced by sticking multiple flat layers of kraft paper together with adhesive, providing high strength for corrugating applications. The sheets are large-format and not surface-coated or impregnated, making them suitable for use in heavy-duty packaging. This product falls under tariff item 4807.00.00 as a composite paperboard made by lamination with adhesive, without any surface treatment.
Duty Rate — Germany → Canada
Import Tips
• Verify that the linerboard consists of multiple layers stuck together with adhesive, as single-ply linerboard would be classified under heading 48.04 or 48.05
• Ensure the sheets exceed 43 cm by 56 cm to qualify as 'not converted' under supplementary note 1
• If the linerboard is coated or impregnated, it would be excluded from heading 48.07