Folding cartons and boxes made from non-corrugated paperboard are a primary retail packaging format for consumer goods ranging from pharmaceuticals and cosmetics to food products. The US schedule distinguishes sanitary food and beverage containers (4819200020) from other folding cartons (4819200040), with the former potentially subject to FDA food-contact material review. Canada and Mexico are the leading suppliers, with China and Vietnam also significant sources carrying Section 301 exposure. The non-corrugated construction — typically solid bleached sulfate or coated unbleached kraft board — is the key material distinction from heading 481910.

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