Multi-Ply Linerboard Sheets from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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