Chipboard Liner for Packaging

Uncoated chipboard linerboard, 170 g/m² in rolls, fiber content <80% sulfate pulp from wastepaper/chips. Applied as backing liner in consumer goods cartons and displays. Meets 4805.92.40.30 as other linerboard in specified weight with limited sulfate pulp.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4805.25.00Same rate: 35%

If mainly recovered pulp with surface dyed layer and burst index ≥2 kPa·m²/g

Testliner from waste paper specifically covered in 4805.24/25 with strength requirement.

4805Same rate: 35%

If weight ≥225 g/m²

Grammage threshold shifts to 4805.70 for heavier base stock.

4823.20Lower: 10% vs 35%

If made up into boxes, bags, or envelopes

Fabricated paper articles leave chapter 48 for heading 4823.

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Import Tips & Compliance

Document chipboard production process to prove non-sulfate dominance; test for contaminants

Declare exact dimensions to avoid duty miscalculation

Common pitfall: confusing with recycled content heading requiring burst index proof

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