Solid Bleached Sulphate Board 190 gsm Sheets from Japan
SBS board fully bleached, uncoated, 190 g/m² cut to sheets for folding cartons. HTS 4805.92.40.40 applies to this uncoated paperboard in 150-225 g/m² range, not further worked, distinguishing from coated folding boxboard in 4810. High brightness from sulfate pulp.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Bleach process docs needed; ensure no surface sizing qualifying as coating
• Sheets must not be pre-printed or perforated (chapter note excludes to 4820/4823)