4805.25.00.00 - Weighing more than 150 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 category, 4805.25.00.00, specifically classifies testliner paper and paperboard that has a basis weight *exceeding* 150 grams per square meter (g/m²). Testliner is a type of paperboard primarily made from recycled paper fibers, commonly used as the liner facing in corrugated cardboard packaging. The defining characteristic for inclusion in this subcategory is the specific weight range, distinguishing it from lighter testliner.
It is crucial to differentiate this category from its sibling, 4805.24, which covers testliner weighing 150 g/m² or less. The numerical cutoff of 150 g/m² is the sole differentiating factor between these two classifications. Both fall under the broader heading of "Other uncoated paper and paperboard," but the specific weight dictates their distinct tariff treatment.
As a leaf node, 4805.25.00.00 does not have further subcategories. Therefore, classification within this code relies entirely on confirming that the testliner is uncoated, made from recycled materials (or other fibrous cellulosic material as per the chapter notes), and possesses a basis weight greater than 150 g/m², with no further processing beyond that outlined in Note 3 to Chapter 48. This ensures accurate customs declarations for this specific grade of testliner.