4802.20.40.20 - Containing by weight 25 percent or more cotton fiber 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 4802.20.40.20, specifically classifies paper and paperboard that is used as a base for light-sensitive, heat-sensitive, or electro-sensitive materials, with a crucial defining characteristic: it must contain 25 percent or more cotton fiber by weight. This emphasis on cotton content is a key differentiator within the broader category of base paper for these specialized graphic applications. The paper is typically manufactured in rolls or rectangular sheets of various sizes, and it is not intended for general writing or printing purposes.
The primary distinction for this subcategory, 4802.20.40.20, lies in its significant cotton fiber composition. Its sibling category, 4802.20.40.40, which is also classified under "Other," would encompass similar base papers for photo-sensitive, heat-sensitive, or electro-sensitive applications but would not meet the 25 percent cotton fiber threshold. Therefore, the presence and percentage of cotton fiber are the decisive factors in distinguishing between these two "Other" classifications.
As this is a leaf node in the HTS classification, there are no further subcategories under 4802.20.40.20. Classification at this level is determined by the paper's function as a base for specialized recording materials and its specific cotton fiber content. Importers and exporters should ensure accurate assessment of the cotton fiber percentage when classifying goods falling under this code.