4805.93.40.30 - Linerboard containing by weight less than 80 percent chemical sulfate wood pulp 🖩
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, 4805.93.40.30, specifically covers linerboard. Linerboard is a type of paperboard primarily used as the outer facing layers in the manufacture of corrugated fiberboard boxes. The defining characteristic for this classification is its composition: it must contain by weight less than 80 percent chemical sulfate wood pulp. This means that other types of pulp or recycled fibers will constitute a significant portion of its makeup.
This category distinguishes itself from its siblings by its specific composition requirement. For instance, while folding carton board (4805.93.40.10) is designed for folding and creasing to form cartons, and tube and core board (4805.93.40.50) is manufactured for high strength in cylindrical forms, this linerboard is characterized by its pulp content, not solely its end-use or structural properties. Wet machine board (4805.93.40.15) and construction paper (4805.93.40.20) also have distinct manufacturing processes or intended applications that set them apart.
As a leaf node, this classification has no further subdivisions. Therefore, the focus for accurate classification under 4805.93.40.30 rests on verifying the weight per square meter is 225 g/m² or more, confirming it is a type of linerboard, and critically, ensuring that the chemical sulfate wood pulp content by weight is below the 80 percent threshold. Importers should be prepared to provide documentation or test results that substantiate the pulp composition of the imported product.