Recycled Testliner Paperboard

Uncoated testliner paperboard in rolls, weighing 180 g/m², produced primarily from recycled fibers with less than 80% chemical sulfate wood pulp. Used as the inner liner in corrugated boxes for packaging. Falls under 4805.92.40.30 due to its weight range (150-225 g/m²), linerboard function, and low sulfate pulp content.

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.

4805.24Lower: 10% vs 35%

If made mainly from recovered waste paper with Mullen burst index ≥2 kPa·m²/g

Papers mainly from recycled pulp shift to 4805.24/25 regardless of weight if meeting burst specs.

4804.19.00Same rate: 35%

If ≥80% chemical sulfate pulp and Mullen bursting strength meets kraftliner table

High sulfate content and strength qualify as kraftliner under 4804.11/19.

4805.91.70Same rate: 35%

If containing ≥80% chemical sulfate wood pulp

Sulfate pulp threshold determines move to 4805.91 subheading for similar linerboard.

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Import Tips & Compliance

Verify fiber composition via lab testing to confirm <80% sulfate pulp; ensure weight certification between 150-225 g/m²

Provide mill test reports for customs valuation

Avoid misclassification as kraftliner by documenting non-sulfate dominant pulp