HS Code for Recycled linerboard
Recycled linerboard, technically referred to as testliner, is classified under HS code 480525. This code applies to uncoated paper and paperboard, in rolls or sheets, that is composed primarily of recycled fibers and has a weight exceeding 150 grams per square meter (g/m2). Linerboard is a critical component in the production of corrugated shipping containers, serving as the flat facing material. The classification under heading 4805 is reserved for "other" uncoated paper and paperboard that does not meet the specific criteria for kraft paper (which is mostly virgin pulp). The sub-heading 25 specifically targets testliner with a high grammage. The determination for this code relies on the fiber composition (recycled content) and the physical weight of the paper. According to the Chapter 48 notes, the paper must not have undergone further processing beyond what is allowed for uncoated grades. This classification ensures that recycled packaging materials are correctly identified for both customs duties and sustainability tracking.
Products Included
- Testliner 2 (recycled liner)
- Testliner 3 (recycled liner)
- Recycled containerboard over 150g/m2
- Uncoated recycled board for corrugated boxes
- High-grammage recycled facing paper
Common Misclassification
Recycled linerboard is frequently misclassified under HS code 480411, which is the code for unbleached kraftliner. The key difference is that 4804 requires at least 80% virgin wood fibers, whereas 480525 is for recycled content. Another common error is using HS code 480524, which is for testliner weighing 150g/m2 or less. Accurate weighing and fiber analysis are necessary to distinguish between these codes. Additionally, if the board is coated with kaolin or other substances, it must be moved to heading 4810.
FAQ
What is the HS code for Recycled linerboard?
The HS code for recycled linerboard (testliner) weighing more than 150g/m2 is 480525.
How does testliner differ from kraftliner in HS codes?
Kraftliner (4804) is made from virgin pulp, while testliner (4805) is made from recycled pulp.
Alternative HS Codes
Industry
Frequently Asked Questions
What is the HS code for Recycled linerboard?
The HS code for Recycled linerboard is 480525 (Paper & paperboard; uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or sheets).
How do I classify Recycled linerboard for customs?
Recycled linerboard is classified under HS code 480525 — Paper & paperboard; uncoated, testliner (recycled linerboard), weight over 150g/m2, in rolls or sheets. This is a 6-digit subheading level code.
Is the HS code for Recycled linerboard the same in all countries?
The base HS code 480525 for Recycled linerboard is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.