HSChapter 48
U.S. imports of testliner (recycled liner board), uncoated, 150 g/m² or less, in rolls or sheets (HS 480524) totaled $4.1M in May 2026, traded with 7 countries.
Importers of Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets paid $63K in duties in May 2026 — an effective duty rate of 10% on $631K in dutiable value, based on actual customs collections rather than the published tariff schedule.
Last updated: May 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.
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.
Supplier Network
Get discovered by U.S. importers searching for HS 480524 — Testliner (Recycled Liner Board), Uncoated, 150 g/m² or Less, in Rolls or Sheets. Be the first supplier listed.
Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 4805249000 | TESTLINER (RECYCLED),WT 30-150 G/M2, ROLLS/SHEETS | $3.2M | 1.32% | 13.17% | $43K |
| 4805245000 | TESTLINER (RCYCLD), WT NOT OVER 15G/M2 RLLS/SHEETS | $232K | 10.00% | 100.00% | $23K |
TESTLINER (RECYCLED),WT 30-150 G/M2, ROLLS/SHEETS
TESTLINER (RCYCLD), WT NOT OVER 15G/M2 RLLS/SHEETS
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 4805246550 | TEST LINER (RCYCLD LNR BRD) WT NOV 30 G/M2 RLL/SHT | $19.1M |
| 4805249000 | TESTLINER (RECYCLED),WT 30-150 G/M2, ROLLS/SHEETS | $719K |
TEST LINER (RCYCLD LNR BRD) WT NOV 30 G/M2 RLL/SHT
20.8M kg
TESTLINER (RECYCLED),WT 30-150 G/M2, ROLLS/SHEETS
2.0M kg
SACKS AND BAGS NESOI, INCL CONES, OF PAPER ETC,
HS 481940
FOLDING CARTONS, BOXES ETC, NONCOR PAPER & PAPERBD
HS 481920
CARTONS, BOXES & CASES CORRUGATED PAPER & PAPERBD
HS 481910
PAPER & PAPERBOARD, UNCOATED, >10% MECH.FIB.,ROLLS
HS 480261
TRAYS, DISHES, PLATES, CUPS,ETC,OF PAPER/BOARD,NES
HS 482369
HANDKERCHIEFS, TISSUES & TOWELS OF PAPER PULP ETC
HS 481820
| State | Imports | Exports | Balance |
|---|---|---|---|
| New York | $1.4M | $14.2M | +$12.8M |
| New Jersey | $600K | $2.1M | +$1.5M |
| Georgia | -- | $1.1M | +$1.1M |
| Port | Imports | Exports | Balance |
|---|---|---|---|
| BUFFALO-NIAGARA FALLS, NY | $2.0M | $13.8M | +$11.8M |
| ALEXANDRIA BAY, NY | $70K | $1.6M | +$1.6M |
| OGDENSBURG, NY | -- | $1.1M | +$1.1M |