4805.24.50.00 - Weighing not over 15 g/m² 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4805.24.50.00, specifically covers uncoated paper and paperboard, classified as "testliner (recycled liner board)," that weighs not more than 15 grams per square meter (g/m²). Testliner is a type of paperboard primarily made from recycled fibers, often used in the production of corrugated cardboard boxes. The defining characteristic for this particular sub-classification is its exceptionally low basis weight, falling within a very narrow range.
To accurately classify goods within the 4805.24 category, the basis weight is the critical differentiating factor. This entry, 4805.24.50.00, is distinct from its siblings based on its specific weight threshold. It is distinguished from 4805.24.70.00, which covers testliner weighing over 15 g/m² but not exceeding 30 g/m², and from 4805.24.90.00, which encompasses testliner weighing over 30 g/m². Therefore, precise measurement of the paperboard's weight per unit area is essential for correct classification.
As this is a leaf node within the HTS, there are no further subcategories under 4805.24.50.00. Classification under this code is final based on the product meeting all preceding criteria, including its identity as uncoated paperboard, its status as testliner (recycled liner board), its presence in rolls or sheets, and its basis weight not exceeding 15 g/m². This narrow focus ensures that extremely lightweight recycled liner board, often used for specific protective packaging applications where minimal material is desired, is accurately categorized for customs purposes.