Embossed Corrugated Linerboard Sheets from Japan
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.
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
• 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