HS 480524 Testliner (recycled liner board)
Quick Answer: Testliner (recycled liner board) imported under HS 480524 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate for most entries. This classification covers paper and paperboard, in rolls or sheets, specifically testliner, which is a type of kraftliner made from recycled fibers. Testliner is commonly used as the facing material in corrugated fiberboard packaging. Importers should note that while the MFN rate in the US is free, specific trade agreements or other factors could influence actual duty assessments. CustomTariffs aggregates this data, highlighting the generally duty-free entry for this product across major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805240000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4805240000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 480524 | — | — | — |
| 4805245000 | Free | — | ["kg"] |
| 4805247000 | Free | — | ["kg"] |
| 4805249000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 480524 cover?
This subheading covers testliner, which is a type of recycled liner board specifically designed for use as the facing paper in corrugated fiberboard. According to the World Customs Organization's Harmonized System Nomenclature, this category falls under heading 4805, which pertains to "Other paper and paperboard, machine-made, in rolls or rectangular sheets, other than those of heading 4801 or 4802." Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that testliner is characterized by its strength and durability, derived from recycled fibers, and is intended for the outer layers of corrugated packaging.
What falls outside HS 480524?
The following products are excluded from HS 480524: paper and paperboard of heading 4801 (newsprint) or 4802 (uncoated paper and paperboard for writing, printing, or other graphic purposes), and kraftliner (which is typically made from virgin pulp and has superior strength properties). Also excluded are paper and paperboard that have been further processed, such as coated, embossed, or printed, unless these treatments are incidental to their primary function as testliner. For instance, paperboard primarily intended for graphic arts or packaging with specific visual appeal would be classified elsewhere.
What are common classification mistakes for HS 480524?
A common error is misclassifying testliner as kraftliner due to superficial similarities in appearance or intended use in packaging. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified according to the material or component that gives them their essential character. Testliner, being predominantly made from recycled fibers and having specific structural characteristics for corrugated board, must be distinguished from virgin pulp kraftliner. Another mistake involves classifying paperboard with minor surface treatments as something other than testliner, when the treatments do not alter its fundamental nature as a component for corrugated boxes.
How should importers classify products under HS 480524?
The correct procedure for classifying products under HS 480524 involves a thorough examination of the product's composition, manufacturing process, and intended use. Importers and customs brokers should verify that the material is indeed testliner, made from recycled fibers, and designed for use in corrugated board. Reviewing technical specifications, supplier declarations, and comparing these against the WCO HS Explanatory Notes and national tariff schedules (e.g., USITC HTS, UK Trade Tariff) is crucial. Ensuring the product meets the strength and structural requirements for its intended application will confirm correct classification.
How is the duty calculated for products under HS 480524?
A shipment of 10,000 kilograms of testliner, declared at a customs value of $8,000 USD, would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value as published in the USITC Harmonized Tariff Schedule. The calculation is: $8,000 USD (declared value) × 0.05 (5.0% duty rate) = $400.00 USD (duty amount). It is essential to consult the current HTS for the precise MFN rate applicable at the time of import.
Which trade agreements reduce duties for HS 480524?
Several free trade agreements may reduce the applicable duty rate for HS 480524, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 4805.24 (Testliner, recycled liner board) into major markets like the US, EU, and UK?
Import duty rates for HS code 4805.24 vary by country. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union, under the TARIC system, it is also typically 0.00%. The UK Trade Tariff generally lists a rate of Free for this product. It is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may offer further reductions or exemptions.
What specific criteria define 'Testliner (recycled liner board)' for HS classification under 4805.24?
HS code 4805.24 covers 'Testliner (recycled liner board)' which is a type of paper or paperboard, machine-made in rolls or sheets, of a kind used for making corrugated fiberboard boxes. Key classification criteria include: 1. Material composition: Primarily made from recycled pulp. 2. Grammage: Typically ranging from 100 g/m² to over 200 g/m². 3. Surface properties: Designed for strength and printability, often with a smooth surface on one side. 4. End-use: Intended for use as linerboard in the manufacture of corrugated packaging. For definitive classification, refer to the Explanatory Notes to the Harmonized System (WCO) and national customs rulings.
What documentation is typically required when importing Testliner (recycled liner board) under HS 4805.24?
Standard import documentation for HS 4805.24 includes a commercial invoice detailing the product, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and any specific trade agreements, a Certificate of Origin may be required to claim preferential duty rates. Some jurisdictions may also require declarations regarding the recycled content or compliance with environmental standards. Always verify the specific requirements with the customs authority of the destination country.
How are import duties calculated for HS 4805.24, and can you provide an example?
Import duties for HS 4805.24 are often calculated on an ad valorem basis (a percentage of the declared value of the goods) or sometimes on a specific duty basis (per unit of weight or volume). For example, if a shipment of Testliner valued at $10,000 USD is imported into a country with a 3.5% ad valorem duty rate, the duty calculation would be: $10,000 (Value) × 0.035 (Duty Rate) = $350.00 (Duty Amount). If a specific duty applied, such as $0.10 per kilogram, and the shipment weighed 5,000 kg, the duty would be 5,000 kg × $0.10/kg = $500.00. It is essential to confirm the applicable duty calculation method and rate for the specific importing country.
Which trade agreements commonly impact the duty rates for HS 4805.24, and how can importers benefit?
Trade agreements can significantly reduce or eliminate duties on HS 4805.24. For instance, within the EU, goods originating from member states benefit from the single market, resulting in 0.00% duty. Free Trade Agreements (FTAs) such as the USMCA (United States-Mexico-Canada Agreement) or agreements between the EU and various partner countries often provide preferential duty rates for goods meeting specific rules of origin. Importers can benefit by ensuring they have the correct documentation (e.g., a valid Certificate of Origin) to prove the goods' origin and claiming the preferential treatment at the time of import. Always check the specific FTAs applicable to the trade lane.