Harmonized System
U.S. exports of Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets (HS 480524) totaled $21.9M in August 2026.
Importers of Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets paid $137K in duties in August 2026, an average duty rate of 2.60% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule. Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets imports of $5.3M in August 2026 ran 29% above the year-to-date monthly average of $4.1M.
Last updated: August 2026 dataTestliner is the recycled-fiber counterpart to virgin kraft linerboard, used as the outer facing of corrugated boxes and named for its role in burst-strength ('Mullen test') performance specifications. This lighter-weight subheading — covering grades at or below 150 g/m² — is subdivided into four US tariff lines (4805245000, 4805246550, 4805247000, and 4805249000) based on progressively heavier basis-weight bands, making precise mill-certified weight documentation essential for correct entry. Canada is the primary US supplier, with Australia and Spain also contributing. Because testliner is manufactured from recovered paper, recycled-content certification and fiber-composition records are often requested by buyers and may be relevant to sustainability compliance programs.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
332 import shipments a month
The four lines — 4805245000, 4805246550, 4805247000, and 4805249000 — are differentiated by basis weight bands within the 150 g/m² ceiling. A mill-issued test certificate or reel-weight calculation showing grams per square meter is the standard supporting document. Importers should ensure the certified weight reflects the finished, dry sheet rather than a nominal or target weight, as small deviations can shift the applicable tariff line.
Recycled fiber content does not trigger a separate admissibility review for testliner under current US import regulations — it is treated as an industrial paper product. However, buyers in regulated supply chains (e.g., food-contact packaging) may require documentation confirming that the recycled furnish meets applicable FDA guidelines for indirect food contact. That requirement flows from the downstream use, not from customs entry itself.
Subheading 2 of 11 in heading 4805
Subheading 480524 · $21.9M of $108.7M
Trade Directory
List your company under HS 480524 — Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets, so the companies trading it can find you. Be the first supplier listed.
HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Imports for consumption | Average duty rate | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 4805249000 | Testliner (Recycled), Wt 30-150 G/M2, Rolls/Sheets | $4.6M | 1.19% | 11.17% | $54K |
| 4805245000 | Testliner (Rcycld), Wt not Over 15g/M2 Rlls/Sheets | $712K | 11.60% | 91.81% | $83K |
| 4805247000 | Testliner(Rcycld)Wt Ov 15g/M2 But Nov 30g/M2 Rl/St | — | -- | -- | -- |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 4805246550 | Test Liner (Rcycld Lnr Brd) Wt Nov 30 G/M2 Rll/Sht | $21.2M |
| 4805249000 | Testliner (Recycled), Wt 30-150 G/M2, Rolls/Sheets | $665K |
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
ImportsExports
Imports
$5.3MYoY · free account
Exports
$21.9MYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $69.7M of Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets and exported $236.9M.
Through August 2026. Source: U.S. Census Bureau.
Exports · August 2026
destination
Canada and Mexico together take 98% of it.
customs district
entry
rate provision · imports
77.9% enters free of duty; duty collected equals 2.60% of imports for consumption.