Multi-Ply Linerboard Sheets from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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