Clay-Coated Kraft Linerboard Sheets from Japan
Rectangular sheets of kraft linerboard (150 g/m²) coated both sides with china clay, one side >36 cm and other >15 cm unfolded. Base has ≥80% sulfate fibers and Mullen strength meeting 115+ g/m² kraftliner specs. The inorganic coating qualifies it for this subheading over uncoated linerboard.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Measure sheet dimensions unfolded to confirm >36cm x >15cm for this subheading
• Obtain fiber analysis certificate proving ≥80% chemical sulfate wood fibers
• Beware reclassification if printing dominates use (moves to Chapter 49)