Embossed Corrugated Linerboard Sheets

Paperboard sheets with embossed patterns on the flat liner surface, used in box manufacturing. While having some corrugation elements, primary classification under HTS 4808.90.40.00 is for the embossed feature on non-heading 4803 paper.

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.

4808.10.00.00Same rate: 35%

If primarily corrugated, even with minor embossing

Heading prioritizes corrugation over embossing; corrugated structure takes precedence.

4804.11.00.00Same rate: 35%

If kraftliner ≥115 g/m² with minimum Mullen strength

Linerboard meeting kraftliner specs per subheading note goes to 4804.11.

4819.20.00Same rate: 35%

If in rolls/sheets for conversion into boxes, ≥0.51mm thick

Thick paperboard for box-making classifies in 4819, embossing notwithstanding.

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Import Tips & Compliance

• Distinguish true corrugation (heading 4808 base) vs surface embossing; provide cross-section photos

• Mullen burst tests may be required to avoid sack kraft classification

• Declare if for specific end-use like food packaging requiring FDA compliance docs