Recycled Content Linerboard 300 gsm from China
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.
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
• 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