Multi-Ply Linerboard Sheets

Composite linerboard produced by sticking multiple flat layers of kraft paper with adhesive, in large sheets for corrugating. Classified in HTS 4807.00.94.00 as other composite paperboard not surface-coated or impregnated. Primarily used in box manufacturing.

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 single-ply kraftliner meeting Mullen bursting strength table

Qualifies as kraftliner under 4804.11 if ≥80% sulfate fibers and strength specs met, not composite.

4805.11.00Same rate: 35%

If used as fluting with semichemical fibers and CMT crush resistance

Semichemical fluting paper in 4805.11 has specific ≥65% hardwood and crush test requirements.

4823.70.00Same rate: 35%

If molded or die-cut into specific shapes like trays

Further worked into articles beyond simple sheets, entering heading 4823 for paper articles.

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Import Tips & Compliance

Document adhesive lamination process and fiber content to prove composite nature per Chapter 48 notes

Ensure declaration specifies 'in sheets' if not rolls to match subheading

Avoid classifying as sack kraft if specs don't meet 4804.21 bursting strength minima