Corrugated Cardboard Shipping Box from Japan
A standard rectangular carton made from corrugated paperboard used for shipping e-commerce packages. It falls under HTS 4819.10.00.40 as a packing container of corrugated paperboard, distinct from sack kraft or fluting papers defined in subheading notes. The double-wall construction provides strength for parcels up to 50 lbs.
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 corrugated paperboard meets Chapter 48 definitions; test for flute profile to confirm not semichemical fluting under 4805.11
• Include mill certificates showing fiber content to avoid disputes over 'other' classification versus sack kraft
• Label boxes clearly if printed motifs are subsidiary; excessive printing shifts to Chapter 49 per chapter notes