Unbleached Kraft Linerboard 180 g/m² from China
Unbleached kraft linerboard in rolls, weighing 180 g/m², made from at least 80% sulfate process wood fibers, used as the outer layer in corrugated boxes. It falls under HTS 4804.41.40.00 as uncoated kraft paperboard, unbleached, weighing more than 150 g/m² but less than 225 g/m², and not qualifying as kraftliner due to weight and strength specs. Primarily for packaging industry applications.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify fiber content exceeds 80% sulfate wood fibers via lab testing to confirm kraft classification and avoid reclassification
• Provide mill test certificates documenting grammage (150-225 g/m²) and unbleached status for CBP review
• Watch for common pitfalls like misdeclaring as bleached (4804.51) or under 150 g/m², leading to penalties