4802.58.60.40 - Other 🖩
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 classification, 4802.58.60.40, covers "Other" uncoated paper and paperboard that weighs more than 150 g/m² and does not meet the specific criteria of its sibling categories. The defining characteristic of this subcategory is its residual nature, encompassing products that fit the broader definitions of uncoated paper for writing, printing, or other graphic purposes, but do not fall into more precisely defined classifications based on fiber content or specific treatments. This includes paper and paperboard where the total fiber content consists of less than 25% cotton fiber by weight, and which does not otherwise qualify for a more specific classification within heading 4802.
The critical differentiator for this category lies in the absence of specific fiber composition mandates and its position as a residual classification. Its sibling, 4802.58.60.20, specifically covers paper and paperboard containing 25 percent or more cotton fiber by weight. Therefore, if a paper or paperboard product meeting the general description (uncoated, >150 g/m², not from headings 4801 or 4803) does *not* contain 25% or more cotton fiber, it will likely be classified under this "Other" designation, provided no other more specific subheading applies.
As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification into 4802.58.60.40 is the final determination for eligible goods. Practical application relies on a thorough review of the paper or paperboard's physical characteristics, intended use, and a detailed analysis of its fiber composition to ensure it does not meet the specific requirements of any preceding or sibling subheadings.