Straw-Reinforced Duplex Board from China
Duplex board with one side straw paper internally reinforced and covered by bleached paper layer with adhesive, for folding cartons. HTS 4807.00.91.00 covers this composite straw paperboard in sheets. Used in food and consumer goods packaging.
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
• Specify if internally reinforced; minor reinforcement stays here, but dominant changes heading
• Avoid declaring as 'coated' if only adhesive bonding; coating implies surface treatment
• Prepare for audits on fiber sourcing, especially for 'straw' claims under trade agreements