Single Wall Corrugated Cardboard Sheets from Japan
Single wall corrugated paperboard sheets consist of a fluted corrugating medium glued between two flat linerboards, typically in sizes like 48x96 inches. They fall under HTS 4808.10.00.00 as corrugated paperboard, whether or not perforated, used primarily for fabricating boxes and packaging. The corrugation provides structural strength for cushioning during shipping.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify corrugation type (A, B, C flute) and basis weight meet US standards; test for burst strength if required by buyer specs
• Provide mill test reports certifying it's plain corrugated paperboard, not converted into boxes (which fall under Chapter 48 headings like 4819)