4805.92.40.30 - Linerboard containing by weight less than 80 percent chemical sulfate wood pulp

This HTS classification covers linerboard, a type of paperboard primarily used as the facing layer in corrugated fiberboard. The key defining characteristic for this specific subheading is that it contains by weight less than 80 percent chemical sulfate wood pulp. This distinction is crucial for differentiating it from other grades of linerboard and paperboard that might be primarily composed of chemical sulfate pulp.

Within the broader category of "Other uncoated paper and paperboard," this subheading specifically addresses materials weighing more than 150 g/m² but less than 225 g/m². Its sibling categories, such as folding carton board (4805.92.40.10) and construction paper (4805.92.40.20), are distinguished by their intended end-use and specific manufacturing characteristics, even if they share some physical properties like weight and surface treatment. This particular classification focuses on linerboard that doesn't fit into those more specialized uses.

As a leaf node in the HTS, this category does not have further subdivisions. Therefore, the classification hinges on meeting the stated weight criteria and the limitation on chemical sulfate wood pulp content, along with the general requirement of being uncoated and not further processed beyond the scope of Note 3 to Chapter 48. Importers should ensure that documentation accurately reflects the pulp composition to support this classification.