Recycled Content Linerboard 300 gsm

Uncoated linerboard in rolls weighing 300 g/m², produced with less than 80% chemical sulfate wood pulp, primarily using recycled fiber content. Used as the outer layer in corrugated boxes for packaging consumer goods. Falls under HTS 4805.93.40.30 due to its weight over 225 g/m² and non-sulfate dominant pulp composition.

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.

4804.11.00Same rate: 35%

If ≥80% chemical sulfate wood pulp (kraftliner)

Kraftliner requires minimum 80% sulfate pulp and specific Mullen burst strength, shifting to heading 4804.

4805.91.70Same rate: 35%

If weighing under 225 g/m²

Lighter weight paperboard falls under subheading 4805.91 regardless of pulp composition.

4805.24Lower: 10% vs 35%

If mainly recovered/recycled pulp with Mullen burst index ≥2 kPa·m²/g

High-recycled content fluting/testliner paper classified separately in 4805.24.

Not sure which classification is right?

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Import Tips & Compliance

Verify pulp composition via mill certificates to confirm <80% chemical sulfate pulp for accurate classification

Ensure grammage certification as product must exceed 225 g/m²; common pitfall is mismeasurement leading to reclassification

Declare as 'not further worked' – any printing pushes to Chapter 49

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