Mixed Pulp Testliner Board from China
Testliner paperboard in rolls at 190 g/m², blend of mechanical pulp and <80% sulfate wood fibers, uncoated. Used for inner layers of corrugated fiberboard in e-commerce packaging. Fits 4805.92.40.30 criteria for linerboard type, weight, and pulp composition.
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
• Require supplier pulp analysis reports; random customs sampling common for fiber claims
• Ensure roll widths declared accurately for valuation
• Pitfall: over 225 g/m² reclassifies to higher duty band