4805.24.70.00 - Weighing over 15 g/m² but not over 30 g/m²

This HTS classification covers testliner, a type of paperboard made from recycled fibers, specifically designed for use as liner in corrugated cardboard packaging. The defining characteristic of this category is its grammage, or basis weight, which falls within a precise range: exceeding 15 grams per square meter (g/m²) but not exceeding 30 grams per square meter (g/m²). This specific weight range ensures the material possesses the necessary structural integrity for its intended application without being excessively heavy.

To accurately classify goods within this HTS code, it is crucial to distinguish it from its sibling categories. Code 4805.24.50.00 encompasses testliner weighing *not over* 15 g/m², indicating a lighter-weight product. Conversely, code 4805.24.90.00 applies to testliner weighing *over* 30 g/m², which would be a heavier and potentially more robust material. Therefore, the 15-30 g/m² range is the exclusive domain of HTS code 4805.24.70.00.

As this HTS classification represents a leaf node within the tariff schedule, there are no further subcategories. Classification at this level is solely determined by the specified grammage of the testliner. The material must be uncoated and presented in rolls or sheets, having undergone no further processing beyond the basic manufacturing of the paperboard itself, aligning with the broader provisions of Note 3 to Chapter 48.