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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
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.
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.
If molded or die-cut into specific shapes like trays
Further worked into articles beyond simple sheets, entering heading 4823 for paper articles.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 4807.00.94.00
Laminated Testliner Paper
Testliner composite paper made by sticking flat layers with adhesive, in rolls, meeting burst index but not kraftliner specs. HTS 4807.00.94.00 covers this other composite type, not surface-coated. For corrugated box liners.
Binder's Board Sheets
Composite paperboard for bookbinding, glued from flat paper layers, in sheets, not coated. Classed under HTS 4807.00.94.00 as other composite paperboard. Provides rigidity for hardcovers.
Stratified Backing Paper Rolls
Stratified composite paper with adhesive-bonded layers for wallpaper backing, in rolls. HTS 4807.00.94.00 for uncoated composite paper. Ensures adhesion and durability.
Dual-Layer Partition Board
Composite board from two adhesively stuck paper layers for packaging partitions, sheets. Under HTS 4807.00.94.00 as other non-impregnated composite. Divides fragile goods in shipping.
Recycled Composite Flute Paper
Composite fluting paper from glued recycled layers, rolls, not meeting semichemical specs. HTS 4807.00.94.00 other composite. For medium in corrugated board.
Adhesive-Layered Insulation Board
Composite paperboard with layered paper stuck for thermal insulation backing, sheets. Classed HTS 4807.00.94.00 uncoated composite. Used behind wallboard.