Kaolin-Coated Multi-Ply Folding Boxboard Roll from Japan
Multi-ply paperboard coated with kaolin on one or both sides, in rolls for manufacturing folding cartons and boxes. HTS 4810.92.14.25 applies to this multi-ply, inorganic-coated product in rolls exceeding 15 cm width, distinguished from single-ply or specialty papers. The coating provides opacity and gloss for high-quality printing.
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
• Confirm multi-ply construction via manufacturer specs; single-ply equivalents fall under different subheadings
• Test for kaolin content and absence of other coatings; retain certificates of analysis for CBP review
• Watch for reel width specs—under 15 cm shifts to narrower strip classification